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Income-tax return and audit-report deadlines for specified taxpayers are extended under revised annual filing timelines.

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Full Text of the Document

X X   X X   Extracts   X X   X X

....CBDT extended, for Assessment Year 2026-27, the due date for furnishing returns of income by persons covered under serial number 2 of Explanation 2 to section 139(1), from 31 October 2026 to 21 November 2026. The specified date for furnishing the corresponding tax audit report is consequently extended to 21 October 2026 under the Explanation to section 44AB. The extensions apply to the relevant previous year 2025-26.....

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