The Income Tax Department has given more time to companies and to taxpayers whose accounts must be audited, for their income-tax filings for last year (April 2025 to March 2026). Audit reports under the Income-tax Act (such as the tax audit report) are now due by 21 October 2026 instead of 30 September, and the income-tax return by 21 November 2026 instead of 31 October. This is an income-tax change only: the Companies Act audit and the MCA filing dates are not affected.
- Audit reports under the Income-tax Act (for example the tax audit report in Form 3CA/3CB with 3CD) - now due 21 October 2026 (was 30 September).
- Income-tax return - now due 21 November 2026 (was 31 October).
- Covers every company, other taxpayers whose accounts must be audited, and working partners of such firms.
- Not changed: the statutory audit under the Companies Act, the AGM date, and MCA filings such as AOC-4 and MGT-7.
First, which audit is this about?
Businesses often face two different audits, and this announcement is about only one of them:
| Tax audit (Income-tax Act) | Statutory audit (Companies Act) | |
|---|---|---|
| What it is | A chartered accountant's report for the Income Tax Department, e.g. under section 44AB, filed online in Form 3CA/3CB with 3CD | The audit of a company's financial statements under section 143 of the Companies Act, 2013, placed before the AGM |
| Who regulates it | CBDT / Income Tax Department | Ministry of Corporate Affairs (MCA) |
| Affected by this announcement? | Yes - now due by 21 October 2026 | No - AGM, AOC-4 and MGT-7 dates stay as they are |
Does this apply to me?
Yes, if you are:
- a company - every company, even one that does not need a tax audit, because companies fall in this group for their return date;
- any other taxpayer (a firm, LLP, trust, or an individual in business or a profession) whose accounts must be audited - whether that is a tax audit under the Income-tax Act or an audit required by another law;
- a working partner of a firm whose accounts must be audited.
No, if you are salaried, a pensioner, or anyone else who files an income-tax return without any audit. It also does not cover taxpayers who must file a transfer pricing report (a special report on dealings with related parties abroad) - their separate date is not mentioned in this announcement.
In the law, this group is described as the persons at S. No. 2 of the Table under Explanation 2 to section 139(1) of the Income-tax Act, 1961.
What changes for me?
| What you must file with the Income Tax Department | Old last date | New last date |
|---|---|---|
| Audit report under the Income-tax Act (e.g. tax audit report) | 30 September 2026 | 21 October 2026 |
| Income-tax return for AY 2026-27 | 31 October 2026 | 21 November 2026 |
The two income-tax dates move together because an audit report under the Income-tax Act has to be filed about a month before the return is due. File both by the new dates and you are on time.
What should I do now?
- Get the income-tax audit finished and the report filed by 21 October 2026.
- File the income-tax return by 21 November 2026.
- Keep your Companies Act work - the statutory audit, AGM and MCA filings - on its existing schedule.
- CBDT has said a formal order will follow. It confirms the extension in law, and we will update this post if anything in it differs.
- Tax audit
- An audit for income-tax purposes, e.g. under section 44AB of the Income-tax Act, reported in Form 3CA/3CB with 3CD.
- Statutory audit
- The audit of a company's financial statements under the Companies Act, 2013 - a separate requirement, not covered by this extension.
- CBDT
- Central Board of Direct Taxes - the body that runs the Income Tax Department.
- AY 2026-27
- Assessment Year 2026-27: the year in which income earned in FY 2025-26 (April 2025 to March 2026) is taxed and the return is filed.
This update summarises an official document for general information. It is not legal advice; please consult us before acting on it.