Find
No, not yet. CBDT extended the AY 2026-27 dates for audit cases: the tax audit report to 21 October 2026 and the return to 21 November 2026. A belated return can still be filed up to 31 December 2026.
ITR
Audit case: still in time for AY 2026-27
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Provisions
Sec 139(1), Income-tax Act 1961 (now Sec 263(1), Income-tax Act 2025); Sec 139(4), Income-tax Act 1961 (now Sec 263(4), Income-tax Act 2025); Sec 80, Income-tax Act 1961 (now Sec 121, Income-tax Act 2025)
Analysis
Filing by 21 November 2026 keeps your losses and regime options. Example: a trader with turnover of ₹1.4 crore and cash sales above 5% needs an audit; filing by 21 November allows carry forward of a ₹2 lakh business loss. If the audit report was not uploaded by 21 October, file it now and take advice on penalty exposure.
Close
- Confirm the audit report is uploaded
- Finalise the return with audit figures
- Pay any balance tax
- File by 21 November 2026
- E-verify the same day
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