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    <title>Extension of timelines for filing of various reports of audit and Income Tax Returns (ITRs) for the Assessment Year 2026-27</title>
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    <description>For Assessment Year 2026-27, the due date for furnishing the return of income by persons covered by serial number 2 of the table below Explanation 2 to section 139(1) is extended to 21 November 2026. Consequentially, the specified date for furnishing the tax audit report is extended to 21 October 2026 under clause (ii) of the Explanation to section 44AB.</description>
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      <description>For Assessment Year 2026-27, the due date for furnishing the return of income by persons covered by serial number 2 of the table below Explanation 2 to section 139(1) is extended to 21 November 2026. Consequentially, the specified date for furnishing the tax audit report is extended to 21 October 2026 under clause (ii) of the Explanation to section 44AB.</description>
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