Summary: The Central Board of Direct Taxes (CBDT), Ministry of Finance, Government of India, through a Press Release dated 28 September 2026, has decided to extend the due date for furnishing Return of Income for Assessment Year 2026-27 in the case of persons referred to at S. No. 2 in the Table below Explanation 2 to sub-section (1) of section 139 of the Income-tax Act, 1961. These persons, where the provisions of section 92E do not apply, comprise: (i) a company; (ii) an assessee other than a company whose accounts are required to be audited under the Income-tax Act, 1961 or under any other law for the time being in force; and (iii) a partner of a firm whose accounts are required to be audited under the Income-tax Act or any other law, including the spouse of such partner where the provisions of section 5A apply to such spouse. The existing due date of 31 October 2026 for furnishing the Return of Income for these persons has been extended to 21 November 2026. Consequent to this extension, the “specified date” for furnishing the report of audit under the provisions of the Income-tax Act, 1961 for Assessment Year 2026-27 in the case of the same category of persons has also been extended from 30 September 2026 to 21 October 2026. Thus, the Press Release provides additional time both for furnishing the applicable audit report and for filing the corresponding Return of Income for the specified cases. The CBDT has further stated that a formal order/notification giving effect to these extensions is being issued separately. The Press Release is dated 28 September 2026 and has been issued by the Department of Revenue, Central Board of Direct Taxes, Ministry of Finance, Government of India.
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
*****
New Delhi, 28th September, 2026
Press Release
CBDT extends due date for furnishing Return of Income for AY 2026-27 in respect of persons subject to audit under the Income-tax Act, 1961
The due date for furnishing Return of Income for Assessment Year 2026-27 is 31st October, 2026 in the case of persons mentioned at S. No. 2 in the Table below Explanation 2 to sub-section (1) of section 139 of the Income-tax Act, 1961
The Central Board of Direct Taxes (CBDT) has decided to extend the aforesaid due date of furnishing of Return of Income from 31th October, 2026 to 21th November, 2026.
Accordingly, the ‘specified date’ for furnishing of the report of audit under the provisions of the Income-tax Act, 1961 for Assessment Year 2026-27, in the case of persons referred to at S. No. 2 in the Table below Explanation 2 to sub-section (1) of section 139 of the Act, stands extended from 30th September, 2026 to 21th October, 2026
A formal order/notification to this effect is being issued separately.
(V. Rajitha)
Commissioner of Income Tax
(Media & Technical Policy) &
Official Spokesperson, CBDT
