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New income tax return last date for audited accounts

Auditor's report (passed on 2026-10-21) Oct212026 Passed
Income tax return wasOct312026 now Nov212026 In 28 days
Read it in words

If a chartered accountant must check your accounts, you now have more time to file your income tax return.

Central Government Checked 2026-10-22 Income Tax e-Filing
What changed: Circular No. 07/2026 moved the return date from 31 October to 21 November 2026 and the auditor's report date from 30 September to 21 October 2026 for people in the second row.

Steps

  1. Open Latest News on the e-Filing portal
    Find Latest News and use it.
    Open this page
  2. Find Circular No. 07/2026, dated 2026-09-28
    It gives the new last dates for your return and for the auditor's report on your accounts.
  3. Ask your accountant which row you are in
    The second row covers companies, people whose accounts must be audited, and partners in firms whose accounts are audited.
  4. Log in to the Income Tax e-Filing portal
    Use your usual login.
    Open this page
  5. Pick your form
    Your chartered accountant will tell you which form to use.
  6. Select Submit to file your return
    This sends your return to the department.
  7. Select e-Verify for your filed return
    The official FAQ (Frequently Asked Questions) lists three ways: Aadhaar one-time password (OTP), net banking or a digital signature.
    Open this page
  8. After the last step
    After you file, verify the return with e-Verify so it counts as filed
    Keep the signed auditor's report on your accounts, and the accounts too, in case the department asks
    If the department finds a mistake, you get a notice and time to fix it

Key dates

  1. Sep302026
    Old last date for the auditor's report
    Replaced by the date below
  2. Oct212026
    Last date for the auditor's report (passed on 2026-10-21)
    This date has passed.
  3. Oct312026
    Old last date for the income tax return
    Replaced for people in the second row
  4. Nov212026
    New last date for the income tax return
    File by this day to avoid a late return

Who this is for

Companies
People other than companies whose accounts must be audited
Partners of audited firms, and their spouses in some cases
You are in the second row of the department's table of last dates.
That row has three groups: companies, people other than companies whose accounts must be audited, and partners of audited firms or their spouses.
Cases under the rule for deals between linked companies across borders are in another row, not this one.

What you need

  • Circular No. 07/2026
  • Signed auditor's report
  • Audited accounts for April 2025 to March 2026
  • Proof of tax already paid
Late return fee: ₹5,000, or up to ₹1,000 if income is ₹5,00,000 or less
Interest on late return: 1% a month or part of a month

Where to find it

Home News & e-Campaigns Latest News Open the official page

If something goes wrong

Not sure the new dates cover me
Ask your chartered accountant if you are in the second row. If you are in another row, your last date is different.
I missed the date for the auditor's report on my accounts
No official page we checked says what happens then. Please ask your chartered accountant.
I may file after the new last date
You may have to pay a late fee and interest. File as early as you can.
Someone asks for my OTP or password
Never share an OTP or password with anyone who calls or messages you. Type them only on the official e-Filing portal.

Official help

Official website
Income Tax e-Filing
Official page
News & e-Campaigns
e-Filing helpline (Mon–Fri, 08:00–20:00)
1800 103 0025

Words used on this page

ITRIncome Tax Return. The form in which you tell the tax department your income.
Audited accountsAccounts a chartered accountant has checked and signed off. Some people must get this done.
Auditor's reportThe signed report in which the chartered accountant gives their view on your accounts.
Second rowSerial number 2 in the department's table of last dates under section 139(1). Only this row is extended.
Tax year 2026-27Assessment Year 2026-27. The tax year for income earned from April 2025 to March 2026.
CBDTCentral Board of Direct Taxes. The body that makes income tax rules in India.
Circular No. 07/2026The department's notice, dated 28 September 2026, that gives the new last dates.
Section 92EThe rule for deals between linked companies across borders. Those cases are in a different row.
Late returnA return filed after the last date. It brings a fee and interest.
e-VerifyConfirming your filed return online, for example with Aadhaar OTP or net banking.
OTPOne-Time Password. A short code sent to your phone. Never share it.

Sources and how we checked

Last checked against the official source: 2026-10-22

Known limits

We read the official pages on 2026-10-22. We have not tested every step ourselves, so if a screen looks different, follow what the official website shows.