ITR Due Date AY 2026-27 if Tax Audit Applies: 21 November 2026
Updated: 4 days ago
Updated 28 September 2026: CBDT extended the AY 2026–27 tax-audit report due date to 21 October and the related audited ITR due date to 21 November for persons at S. No. 2 of Explanation 2 to section 139(1). The separate transfer-pricing Form 3CEB deadline is not covered. Official Income Tax Department announcement
Google searches for “tax audit due date AY 2026-27” mix two different clocks. The audit report (Form 3CA/3CB with Form 3CD) is due on 21 October 2026. The return of income for a person who is required to get accounts audited is due on 21 November 2026, under the CBDT announcement of 28 September 2026.
Who gets 21 November?
A company, firm or individual whose accounts are required to be audited under the Income-tax Act or any other law generally files by 21 November 2026 for AY 2026–27 under the CBDT announcement. Transfer-pricing cases that need Form 3CEB follow the 3CEB / extended-ITR timeline, which is later than a plain 44AB audit. Non-audit individuals usually remain on the 31 July track.
Practice guide for professionals
For a clause-by-clause working reference with worked examples, see the Amended Form 3CD Practical Guide (PDF, ₹299).
File the report first
Upload the tax audit report before you lock the ITR. The return picks up the report acknowledgement. Filing an ITR on 21 November without a 21 October report is how 271B exposure and defective-return notices start.
September workplan
Week 1–2: close books, GST vs turnover tie-out, TDS vs 26AS.
Week 3: Form 3CD clauses (especially 8, 13, 21, 22, 26, 31, 34).
By 21 October: e-file the audit report. Then draft the ITR for 21 November.
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