Who gets the extended filing deadline?
The CBDT circular dated 28 September 2026 extends the income-tax return deadline for AY 2026–27 from 31 October 2026 to 21 November 2026 for the persons specified in the audit-case category of section 139(1). The associated audit-report date moves from 30 September 2026 to 21 October 2026. These are different filings, so keep separate completion records.
This is a category-specific extension. It does not establish a fresh deadline for everyone filing an income-tax return. Confirm the category applicable to the taxpayer before changing a calendar reminder. If you are unsure whether your case is covered, ask the person preparing the return to identify the provision and explain how it applies to your filing.
Preparing a report, uploading it and completing the required acceptance or verification steps can be different stages. Review the portal status rather than relying only on a document saved locally. Keep the acknowledgement and any communication with the preparer so you can establish which stage was completed and when.
Separate the filing fee from interest on unpaid tax
The Income Tax Department’s return FAQs states that section 234F late-filing fees are ₹1,000 where total income does not exceed ₹5,00,000, and ₹5,000 otherwise. This concerns a return that was required to be furnished and is filed after its applicable deadline. The fee threshold is based on total income, not the balance of tax left to pay.
Section 234A on the Department’s statutory website provides simple interest at 1% for every month or part of a month of the relevant delay, on the prescribed outstanding tax base after applicable reductions. The starting point is the day after the applicable due date. It is not daily pro-rata interest and it is not a percentage of salary or turnover.
Paying tax and filing the return address different obligations. A payment receipt does not prove that the return was submitted, and an uploaded return does not prove that all tax has been paid. Review both records together before deciding that a filing is complete.
Example: a fixed unpaid balance and counted delay
This is a hypothetical Example, not a taxpayer’s case. Assume the return is required, total income exceeds ₹5,00,000, and the relevant unpaid tax base remains ₹50,000 throughout. Compare a delay assessed as 1 chargeable month with one assessed as 2 chargeable months. The table excludes other interest provisions, adjustments and any later change to the assessed tax base.
The site has no dedicated section 234A or 234F calculator. Our simple-interest engine fits the arithmetic after the statutory tax base and chargeable months have been established: it receives the equivalent nominal annual rate of 12% and a duration of months divided by 12. That conversion implements the sourced monthly rate; it is not a separate tax rate. The engine does not determine filing eligibility or legal month counting.
| Chargeable months | Section 234A interest | Section 234F fee if applicable |
|---|---|---|
| 1 | ₹500 | ₹5,000 |
| 2 | ₹1,000 | ₹5,000 |
Use the tools for the part they actually calculate
The simple interest calculator can reproduce the interest arithmetic with the stated annual-rate conversion. It cannot read the circular, identify your return category or decide which tax credits reduce the base. Treat a calculated amount as a check on specified inputs, then reconcile it with the filing utility and supporting records.
The income tax calculator helps estimate ordinary-income liability under the available regimes. It is not a complete return for an audited business. Special-rate income, business adjustments, losses and taxpayer-specific rules may require separate treatment. Do not enter turnover as though it were taxable income.
The advance tax calculator is useful for reviewing payment planning separately. An extension to the return-filing deadline should not be read as a blanket waiver of other payment obligations. This article’s table deliberately isolates late-filing interest and the filing fee instead of implying that they are the entire eventual demand.
Reconcile credits before estimating the unpaid balance
Collect the tax computation, payment challans and the relevant tax-credit statements. Match payments to the correct taxpayer and assessment year, and investigate missing or duplicated credits. The balance visible in a working spreadsheet may differ from the amount that the filing utility ultimately accepts if a payment or withholding entry has not been reconciled.
Where tax has been paid during the period of delay, a constant-balance illustration may no longer fit. Ask the preparer to show the base used and the treatment of each payment. Do not extend the example’s unchanged balance across dates when the underlying tax position has changed.
Resolve the reason for a mismatch before changing an interest figure merely to agree with a preferred result. The useful audit trail is the computation supporting the figure, together with the payment and filing records. Keep those documents in the same folder as the final acknowledgement.
Prepare the return before the last filing day
Use the time remaining to reconcile accounts, confirm the correct return form and review the audit-report status. Share unresolved questions with the preparer early enough for corrections to be made. Waiting until the deadline to discover that a portal step is incomplete can leave little room to investigate.
For context on the change in statutory terminology, read our Income-tax Act transition guide. The Department’s FAQs distinguish AY 2026–27 returns under the older Act from returns for the new tax year. This post uses the section labels relevant to the assessment year named in the extension.
After submission, check the required verification status and retain the acknowledgement. If the deadline has already been missed, establish the available filing route and the applicable charges promptly. Do not assume that another extension will be announced or that a preparer’s draft is equivalent to a submitted return. This is educational information; the circular and your applicable facts determine the filing obligation.
Last updated: 23 October 2026