The Central Board of Direct Taxes (CBDT) has issued an order extending the statutory timelines for tax audit compliance and the filing of income-tax returns for Assessment Year 2026-27 (Previous Year 2025-26) for assessees covered under mandatory audit requirements.
In terms of clause (ii) of the Explanation to Section 44AB of the Income-tax Act, 1961, the specified date for furnishing the report of audit in Forms 3CA/3CB and 3CD has been extended from September 30, 2026, to October 21, 2026. Consequently, for taxpayers referred to at Serial No. 2 of the table below Explanation 2 to Section 139(1) of the Act, the due date for furnishing the return of income stands extended from October 31, 2026, to November 21, 2026. This extension does not cover transfer pricing cases subject to report requirements under Section 92E.