What happened
Circular 07/2026 extended AY 2026-27 ITR from 31 Oct to 21 Nov and audit from 30 Sep to 21 Oct.
Why it matters
Finance teams get weeks to reconcile AIS and TDS before filing.
Remember this
Reconcile AIS and TDS before filing on 21 November.
Key numbers
Two key dates to note.
- 21 Oct - audit report.
- 21 Nov - ITR filing.
More context & who is affected
CBDT Circular 07/2026 shifts the AY 2026-27 income tax return deadline from 31 October to 21 November 2026, while the tax audit report deadline moves from 30 September to 21 October 2026.
The circular was notified on 28 September 2026 under Section 119 of the Income-tax Act, 1961 and Section 536 of the new Income-tax Act, 2025, giving auditors extra weeks to reconcile numbers.
Grant Thornton Richa Sawhney advises taxpayers to reconcile TDS/TCS, advance tax and AIS details with books and audited statements before filing returns.
- ITR deadline
- 21 Nov 2026 Extended from 31 Oct.Economic TimesTimes of India
- Audit deadline
- 21 Oct 2026 Extended from 30 Sep.Economic TimesTimes of India
- Circular
- 07/2026 Dated 28 Sep 2026.Economic Times
Taxpayers
ITR deadline now 21 Nov 2026 for AY 2026-27.
Taxpayers
Audit report deadline now 21 Oct 2026.
Taxpayers
Extra time to reconcile AIS and TDS before filing.
Story updates 1
Key developments (1)
Follow-up events appended to this developing story
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Delhi ITAT deletes βΉ20.45 lakh jewellery addition: CBDT limits not an explanation cap
Delhi ITAT deleted a βΉ20.45 lakh unexplained-jewellery addition against Ankur Sharma, holding that CBDT seizure limits cannot cap explained family gold holdings.
Source: Livemint
Reporting fromEconomic Times βTimes of India β
Sources & verification2 sources Β· 4 claims
These are the records behind this briefing. Linked reporting is not the same as independent confirmation.
- Economic TimesReportingPublished Oct 1, 2026 Β· Accessed Oct 3, 2026
- Times of IndiaReportingPublished Sep 28, 2026 Β· Accessed Oct 3, 2026
Claims and linked sources
ITR filing deadline extended from 31 Oct to 21 Nov 2026.
Audit report deadline extended from 30 Sep to 21 Oct 2026.
Circular No. 07/2026 dated 28 Sep 2026 under Section 119 and Section 536.
Grant Thornton Richa Sawhney advised reconciling TDS and AIS before filing.






