Tax audit report due date: 21 October 2026 (CBDT Circular 7/2026)
Who this applies to
The circular covers persons in the audit category of the return due-date table who are not in transfer-pricing cases: companies, other assessees whose accounts must be audited under the Income-tax Act or any other law, and partners of such firms (or a spouse where s.5A applies). Other reports whose due date is tied to the s.44AB date move with it.
Why it matters even if your CA files it
The CA uploads the audit report, but the taxpayer must accept it on the e-filing portal. Reports often wait for that last click. The return itself also needs the audit details, so a late report delays the ITR.
Common mistakes
- Thinking every ITR moved. If you are not under tax audit, your return date did not change.
- Treating TP cases the same. s.92E cases keep 31 Oct (report) and 30 Nov (ITR).
- Forgetting to approve the CA's upload. Log in and accept the report as soon as your CA tells you it is uploaded.
- Waiting for another extension. Plan for 21 Oct; treat any later extension as a bonus.
Checklist
- Books closed and shared with your CA
- CA confirms the upload date
- You accepted the report on incometax.gov.in
- ITR planned before 21 Nov 2026
Frequently asked questions
What is the tax audit report due date for AY 2026-27?
21 October 2026, extended from 30 September 2026 by CBDT Circular No. 7/2026 dated 28 September 2026.
What is the ITR due date for tax audit cases for AY 2026-27?
21 November 2026 for non-transfer-pricing audit cases.
Does the extension apply to transfer pricing cases?
No. For s.92E cases the report is still due 31 October 2026 and the return 30 November 2026.
I am salaried. Does this affect me?
No. The extension is only for the audit category. The belated or revised return dates for others are different.
Official sources
Not tax or legal advice. This is a free explainer of public rules; deadlines and rules can change by notification, so confirm on the official portal or with your CA before you file. Last checked 11 Oct 2026.
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