The due date for furnishing Return of Income for Assessment Year 2026-27 is 31^st October, 2026 in the case of persons mentioned at Serial No. 2 in the Table below Explanation 2 to sub-section (1) of section 139 of the Income-tax Act, 1961.

The Central Board of Direct Taxes (CBDT) has extended the aforesaid due date of furnishing of Return of Income from 31^st October, 2026 to 21^st  November, 2026.

Accordingly, the ‘specified date’ for furnishing of the report of audit under the provisions of the Income-tax Act, 1961 for Assessment Year 2026-27, in the case of persons referred to at Serial No. 2 in the Table below Explanation 2 to sub-section (1) of section 139 of the Act, stands extended from 30^th September, 2026 to 21^st October, 2026.