CBDT Circular No. 07/2026, dated 28 September 2026, extends the due date for filing returns for Assessment Year 2026-27 for persons identified in item 2 of the table under Explanation 2 to section 139(1) of the Income-tax Act, 1961, from 31 October 2026 to 21 November 2026.
Consequently, the specified date for furnishing the audit report for that class of taxpayers under section 44AB is extended to 21 October 2026.
The extension is not a blanket extension for every taxpayer or every report. Taxpayers and professionals should check their applicable category and the circular before relying on the revised dates.