Extension of due dates for audit reports and ITRs for AY 2026-27
For persons subject to tax audit, the ITR due date is extended from 31 October 2026 to 21 November 2026, and the tax audit report under section 44AB to 21 October 2026.
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CBDT · latest firstIncome tax circulars 2026 — CBDT updates explained
Every CBDT circular of 2026 in simple English, latest first, with links to the official documents. Updated 28 October 2026.
Condonation of delay in filing Form 10AB for section 80G(5) approval
Allows condonation of delay for trusts and institutions that filed Form 10AB late for approval under section 80G(5).
Safe harbour rules for sale of rough diamonds in special notified zones
Clarifies how the safe harbour rules apply to foreign mining companies selling rough diamonds in special notified zones.
Referencing by Document Identification Number (DIN)
Explains how communications of the Income Tax Department carry a DIN. You can check any notice’s DIN on the e-filing portal to confirm it is genuine.
Notification of a Sovereign Wealth Fund under Schedule V of the Income-tax Act, 2025
Notifies a sovereign wealth fund for the tax exemption on specified investments in India.
Extension of time for issuing TDS certificates (quarter ending 31 December 2025)
Order under section 119 extending the timeline for issuing TDS certificates under section 203 for the December 2025 quarter.
Power to condone delay in filing Form 10A
Clarifies who can condone delay in filing Form 10A for registration of trusts under section 12A(1)(ac)(i).
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Common questions
Where can I find official income tax circulars?
On the CBDT website incometaxindia.gov.in under Circulars. We list the latest ones here in simple English with links to the official pages.
Which law applies after 1 April 2026?
The Income-tax Act, 2025 came into force on 1 April 2026. Returns and proceedings for earlier years (up to AY 2026-27) continue under the Income-tax Act, 1961 — which is why recent circulars mention both Acts.
Is the AY 2026-27 due date extended for everyone?
No. Circular 07/2026 extends the due date only for persons subject to tax audit (to 21 November 2026). For others, the original date has passed; a belated return can be filed till 31 December 2026.
List checked against incometaxindia.gov.in on 28 October 2026.
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