/ News · Income Tax Deadline · Updated 2026-10-27
ITR Due Date Extended to 21 November 2026 for Audit Cases: CBDT Circular 07/2026, transfer pricing cases did not move.
CBDT Circular 07/2026, dated 28 September 2026, extended the assessment year 2026-27 ITR due date for taxpayers whose accounts must be audited from 31 October to 21 November 2026, and the tax audit report from 30 September to 21 October 2026. Transfer pricing cases were not covered: Form 3CEB is still due on 31 October 2026 and their ITR on 30 November 2026.
Written by CA Durgesh Chavda
Chartered Accountant (ICAI) · Founder, Bharat Quantum Prospera · NRI taxation, US incorporation, transaction due diligence, forensic audit, AEO, cross-border tax · LinkedIn
/ The dates now
AY 2026-27 (FY 2025-26).
| Who | Report | ITR |
|---|---|---|
| Companies and other taxpayers needing an audit (and working partners of audited firms) | Tax audit report: 21 October 2026 | 21 November 2026 |
| Transfer pricing cases (international or specified domestic transactions) | Form 3CEB: 31 October 2026 | 30 November 2026 |
| Belated or revised return (all taxpayers) | — | 31 December 2026 |
/ What to do this week
With Form 3CEB due on 31 October.
- If you have transactions with a foreign parent, subsidiary or other associated enterprise, Form 3CEB must be filed by 31 October 2026 even though audit-case ITRs moved.
- Pay self-assessment tax early: an extended filing date does not stop interest on unpaid tax.
- Companies opting into Section 115BAA should file Form 10-IC by the ITR due date.
- Foreign tax credit claims need Form 67 filed on or before the ITR due date.
Sources: India Briefing; Angel One.
Last updated: 27 October 2026. Confirm against the official notification on incometax.gov.in before acting.
/ Ready when you are
Form 3CEB due 31 October?
Transfer pricing cases did not get the extension. Email durgesh@bharatquantumprospera.com or WhatsApp +91 78018 87130. Fixed-scope quote within 48 hours; work delivered remotely.
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