Key points
- CBDT ne Circular No. 07/2026 (28 September 2026) se audit wale cases ki ITR due date 31 October se badhakar 21 November 2026 kar di.
- Tax audit report ki “specified date” 30 September se badhakar 21 October 2026 ki gayi thi, jo ab beet chuki hai.
- Ye rahat sirf section 139(1) ke table ke serial no. 2 mein aane wale taxpayers ke liye hai, sab ke liye nahi.
- Filing sirf Income Tax Department ke official e-filing portal par karein aur fake messages se bachein.
Jin taxpayers ke accounts ka audit kanoon ke tahat zaroori hai, unke liye Assessment Year 2026-27 (yaani Financial Year 2025-26) ka Income Tax Return bharne ki aakhri tareekh ab 21 November 2026 hai. Central Board of Direct Taxes (CBDT) ne ye badlav 28 September 2026 ko jaari Circular No. 07/2026 ke zariye kiya tha. Ab is deadline mein lagbhag 11 din bache hain, isliye jo log is category mein aate hain unke liye ye samay tayyari poori karne ka hai.
CBDT ne kya badla?
Circular ke mutabik CBDT ne do tareekhein aage badhayi hain. Pehli, section 44AB ke tahat tax audit report jama karne ki specified date, aur doosri, audit wale cases mein return bharne ki due date. Neeche table mein purani aur nayi dono tareekhein di gayi hain.
| Kaam | Pehle ki tareekh | Nayi tareekh |
|---|---|---|
| Tax audit report (section 44AB) | 30 September 2026 | 21 October 2026 |
| Income Tax Return – audit cases, AY 2026-27 | 31 October 2026 | 21 November 2026 |
Circular mein bataya gaya hai ki ye faisla Income-tax Act, 1961 ke section 119 ke tahat, Income-tax Act, 2025 ke section 536 ke saath padhkar, liya gaya hai. Circular par F.No. 225/128/2026/ITA-II darj hai.
Ye extension kin par laagu hai?
Ye nayi tareekh un logon ke liye hai jo section 139(1) ke Explanation 2 ke neeche diye table ke serial no. 2 mein aate hain. Saral bhasha mein, ye wo taxpayers hain jinke accounts ka audit kanoon ke hisaab se zaroori hai. Aam naukri-pesha log, jinke accounts ka audit nahi hota, is extension ke daayre mein nahi aate; unke return ki tareekh alag thi.
Jin taxpayers ko international ya kuch khaas transactions ke liye section 92E ki report deni hoti hai, wo is table mein alag category mein aate hain. Agar aapko pakka nahi pata ki aap kis category mein hain, to apne Chartered Accountant ya tax professional se confirm karein.
Ab aapko kya karna chahiye?
- Pehle check karein ki aapki tax audit report 21 October 2026 tak portal par jama ho chuki hai ya nahi.
- Return Income Tax Department ke official e-filing portal (incometax.gov.in) par hi bharein; kisi anjaan link ya app par apni login details na daalein.
- Form 26AS aur AIS (Annual Information Statement) ko apne records se milayein, taaki income ya TDS mein koi farq na rahe.
- Aakhri din ka intezaar na karein. Portal par aakhri dino mein load badh sakta hai.
- Due date ke baad return bharne par kanoon ke hisaab se interest ya late fee lag sakti hai, isliye samay par filing karna behtar hai.
Dhyan rahe ki Income Tax Department kabhi bhi SMS, email ya call par aapka password, OTP ya bank details nahi maangta. “Refund pending” ya “deadline miss” jaise darane wale messages se savdhaan rahein aur jaankari sirf official website par hi verify karein.
Sources:
- Income Tax Department – CBDT Circular No. 07/2026 (PDF)
- Circular No. 07/2026 ki copy (StaffNews)
- CBDT Press Release, 28 September 2026 (StaffNews)
- India Briefing – CBDT extends ITR due date for tax audit cases
Ye jaankari sirf shiksha aur jaankari ke liye hai, financial ya legal advice nahi.
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