# Tax Filing Deadlines 2026: ITR Due Date Extended > ITR due date for tax audit cases extended to 21 Nov 2026, audit report to 21 Oct. Other income tax filing deadlines and penalties for missing them. - **Published**: 2026-08-16 - **Modified**: 2026-10-18 - **Category**: tax-planning - **URL**: https://www.tldr.money/articles/tax-planning/tax-filing-deadlines-fy2026-27 --- Start with the full [tax planning in India](/tax-planning) guide, then track the dates here. The big change this season: the **ITR due date has been extended in 2026 for tax audit cases**, to 21 November. Deadlines shift occasionally, so always confirm the current-year dates on the official portal before relying on them. ## ITR due date extended for tax audit cases (AY 2026-27) On 28 September 2026 the Central Board of Direct Taxes (CBDT) issued Circular No. 07/2026, which extends two deadlines for assessment year 2026-27 (income earned in 2025-26) for taxpayers who need a tax audit: | Deadline | Original date | Extended date | |---|---|---| | Tax audit report | 30 September 2026 | 21 October 2026 | | Income tax return (audit cases) | 31 October 2026 | 21 November 2026 | The circular covers taxpayers in the audit category of the due-date table under section 139(1) of the Income-tax Act, 1961, read with section 536 of the Income-tax Act, 2025. It was announced in a PIB press release the same day. ### Who is not covered - **Non-audit taxpayers,** including most salaried people. This circular does not change their due date. - **Transfer-pricing cases** that must file a report under section 92E. Reports on the circular note that these are excluded and keep their own dates. If you are a freelancer or small business owner and are unsure whether you need an audit, check with your tax adviser before the 21 October audit report date. ## Why deadlines matter Filing late is not just about a fee. A missed deadline can mean interest on unpaid tax, a late-filing charge, and the loss of certain benefits such as carrying forward some losses. Planning around the dates keeps more money with you. ## The usual filing dates For a typical financial year, the common due dates are: - **Non-audit individuals (most salaried filers):** usually 31 July following the end of the financial year. - **Taxpayers requiring an audit (many businesses):** usually 31 October, with the audit report due earlier. - **Belated or revised returns:** usually up to 31 December of the assessment year, subject to change. Advance tax also has quarterly installment dates through the year for those liable; see the [advance tax angle](/tools/advance-tax-calculator). These are the customary dates. The department can and sometimes does extend them, so verify current-year deadlines before you file. ## Penalties and costs of filing late - **Late-filing fee** under the relevant section, higher for larger incomes and lower for small incomes below a threshold. - **Interest on unpaid tax** for the delay, accruing monthly. - **Loss of carry-forward** for certain losses if you miss the original due date. - **Delayed refunds**, since a late return usually means a later refund. ## How to stay ahead of the deadline 1. Gather documents early: Form 16, interest certificates, capital-gains statements, and proof for [deductions](/articles/tax-planning/income-tax-deductions-guide). 2. Decide your regime using the [income tax calculator](/tools/income-tax-calculator). 3. Pick the right form with [which ITR form to file](/articles/tax-planning/which-itr-form-to-file). 4. File well before the date using [how to file ITR online](/articles/tax-planning/how-to-file-itr-online). ## If you already missed it File a belated return as soon as possible to limit interest and fees. The longer you wait, the more the interest accrues. Confirm the current belated-return window on the official portal. ## Sources - CBDT, Circular No. 07/2026, 28 Sep 2026: https://www.incometaxindia.gov.in/documents/d/guest/circular-7-2026-pdf - PIB, CBDT extends due date for audit cases, 28 Sep 2026: https://www.pib.gov.in/PressReleaseIframePage.aspx?PRID=2316050&lang=2®=48 - Mint, coverage of the extension and the section 92E exclusion, Sep 2026 --- - [More tax-planning articles](https://www.tldr.money/articles/category/tax-planning) - [All articles](https://www.tldr.money/articles)