Income tax deadline today: Extended due date for audit reports, certificates & key forms ends October 21

Taxpayers, companies, trusts, institutions and chartered accountants must take note of the extended income-tax compliance deadline falling due today, October 21, 2026. Various audit reports, certificates and statements relating to the previous year 2025-26 must be furnished by eligible assessees within the revised deadline.

Section 44AB tax audit report among key filings

One of the major compliance requirements is filing the tax audit report under Section 44AB of the Income-tax Act, 1961, for eligible corporate and non-corporate assessees required to file their income-tax returns by October 31, 2026.

The specified filings also include Form No. 10-IJ, relating to the annual statement of exempt income of certain Category III Alternative Investment Funds under Section 10(23FF), and Form No. 10-IL for specified funds associated with offshore banking units under Section 10(4D).

Forms 29B and 29C cover MAT and AMT reporting

The extended deadline covers Form No. 29C under Section 115JC for computing adjusted total income and Alternate Minimum Tax (AMT) for persons other than companies. Form No. 29B under Section 115JB is required for computing the book profits of companies for Minimum Alternate Tax (MAT) purposes.

Trusts, institutions and deduction claimants must check filings

Eligible trusts, funds, charitable institutions, educational institutions, universities and medical institutions must check their obligations regarding audit reports in Form Nos. 10B and 10BB.

Assessees claiming deductions under specified provisions should also review Form No. 10CCB under Sections 80-I, 80-IA, 80-IB and 80-IC, and Form No. 10DA under Section 80JJAA for claims relating to additional employee costs.

Other specified filings include Forms 3AD and 3AC for eligible business deductions, Form 3CEA for slump-sale transactions taxable under Section 50B, Form 3CE under Section 44DA for eligible non-residents and foreign companies, and Form 66 for qualifying tonnage tax companies. Specified expenditure-related statements and audit reports under Sections 35D and 35E, including Forms 3AF and 3AE, are also among the listed requirements.

Taxpayers advised to complete filings today

Eligible assessees and their chartered accountants should review pending compliances and submit the applicable documents through the Income Tax e-Filing Portal by October 21, 2026.

The extension applies to the specified filings covered by the circular and should not be interpreted as a blanket extension for all income-tax returns or taxpayers. Assessees should verify the applicability of the revised deadline to their individual circumstances before submission.

CBDT extends deadline from September 30 to October 21