Income Tax Return for Audit Cases: New Due Date 21 November 2026, Who Gets It and What to Check Now
Income Tax | RegisCorp Consultancy LLP
Reviewed by Indrajeet Sharma, Founder, RegisCorp Consultancy LLP
Short answer: For Assessment Year 2026-27, the Income Tax Department now shows 21 November 2026 as the due date to file the return of income for companies, non-corporate assessees whose books must be audited, and partners of firms whose accounts must be audited (or their spouses where section 5A applies), provided there is no international or specified domestic transaction. The tax audit report date moved to 21 October 2026 under the same CBDT relief (Circular No. 07/2026, press release of 28 September 2026). Cases that need a transfer pricing report have a separate date of 30 November 2026.
We checked these dates on the Income Tax e-filing portal's Tax Calendar, the portal's announcement ticker and the CBDT press release. Any change notified by CBDT supersedes the calendar, so confirm on the portal on the day you file.
Who gets 21 November 2026
The portal's calendar lists 21 November 2026 for all income tax returns except ITR-1, ITR-2 and ITR-4 where the assessee is one of these:
- A corporate assessee.
- A non-corporate assessee whose books of account are required to be audited.
- A partner of a firm whose accounts are required to be audited, or the spouse of such a partner where section 5A applies.
This covers companies filing ITR-6, and firms, LLPs and proprietors or others who need a tax audit and file ITR-3, ITR-5 or ITR-7 as applicable. If your business has an international or specified domestic transaction, the later date of 30 November 2026 applies instead.
Who does not get it
Salaried individuals and others who file ITR-1, ITR-2 or ITR-4 without an audit are not covered by this relief. Anyone who missed their own date can still file a belated return up to 31 December 2026 for AY 2026-27 per the portal calendar, with late fee and interest.
Dates at a glance
| Item | Date | Source |
|---|---|---|
| Tax audit report (audit cases) | 21 October 2026 | CBDT press release, 28 September 2026 |
| ITR for audit cases, companies, partners of audited firms | 21 November 2026 | Income Tax portal calendar |
| ITR where a transfer pricing report is required | 30 November 2026 | Income Tax portal calendar |
| Third advance tax instalment | 15 December 2026 | Income Tax portal calendar |
| Belated return for AY 2026-27 | 31 December 2026 | Income Tax portal calendar |
What to check now
- Confirm that the tax audit report was uploaded and accepted on the portal before you file the return, as the return for audit cases links to it.
- Reconcile Form 26AS and the Annual Information Statement with your books so the return does not mismatch TDS and TCS credits.
- Check whether any related-party transactions make you a transfer pricing case.
- Settle partner remuneration, interest and loan entries in the firm's accounts before the return is prepared.
- File a few days before 21 November so portal slowness near the date does not push you into a belated return.
How we can help
Our team handles tax audit assistance, business income tax return filing, company ITR filing, LLP ITR filing and partnership firm ITR filing. You can also see every filing due in the next few months in our deadlines calendar for 7 November to 31 January, and our free compliance tools include a late fee calculator and a downloadable reminder calendar. To talk to us, WhatsApp 9251044653 or write to info@regiscorp.co.in.
This post is general information, not legal or tax advice. Dates can change by CBDT notification; always confirm on the official portal before filing.