The deadline for submitting the tax audit report has been moved to October 21, 2026, from September 30. For taxpayers covered under the specified audit category, the deadline for filing the income-tax return has also been shifted to November 21, 2026, from October 31.
Here is a look at the key tax-related deadlines falling in October 2026.
October 7: TDS and TCS compliance
October 7 is the due date for several tax deduction and collection-related requirements. These include depositing TDS or TCS collected or deducted during September 2026 and making the quarterly TDS deposit for the July-September 2026 period in cases where quarterly payment is permitted.
Declarations received from recipients through Form 121 during the quarter ending September 30, 2026, also have to be uploaded by this date. Declarations received from buyers through Form 127 during September 2026 are also covered. In addition, a government office has to furnish Form 137 where TDS or TCS for September 2026 was deposited without production of a challan.
October 15: Certificates and quarterly forms
October 15 is the deadline for several certificates and quarterly filings. In applicable cases, the prescribed Form 132 TDS certificate for tax deducted in August 2026 has to be issued by this date.
The specified fund or stock broker is required to furnish Form 92 in respect of a non-resident for the quarter ended September 30, 2026. An authorised dealer also has to furnish Form 147 for remittances made during the quarter ended September 30, 2026. For a unit of an IFSC, Form 148 is due for the quarter ended September 30, 2026.
October 21: Tax audit report deadline
October 21 is the revised deadline for taxpayers covered by the specified audit category to furnish their tax audit report for AY 2026-27.
The CBDT extended the earlier September 30, 2026 deadline, with the tax department subsequently updating its portal to reflect the revised date. Taxpayers covered by the applicable tax-audit provision will therefore have to ensure that their audit report is furnished by October 21.
October 30: Form 141 filing
The challan-cum-statement in Form 141 is due on October 30 in specified cases involving tax deducted during September 2026.
October 31: Quarterly TDS and TCS filings
October 31 remains an important date for several quarterly statements and other prescribed filings. Form 140, covering the quarterly TDS statement for specified payments made to residents during the quarter ended September 30, 2026, is due on this date.
Form 143, which is the quarterly TCS statement for the quarter ended September 30, 2026, is also due on October 31. Form 144, covering the quarterly TDS statement for specified payments made to non-residents during the same quarter, is also required by this date.
Other declarations, certificates and statements may also have October 31 deadlines depending on the taxpayer and the applicable provisions. However, October 31 is not the revised ITR filing deadline for taxpayers covered by the CBDT’s specified audit category.
November 21: Revised ITR filing deadline
Taxpayers covered by the specified audit category have until November 21, 2026, to file their income-tax return for AY 2026-27. The deadline was extended from October 31, 2026.
The revised timeline places the tax audit report deadline on October 21, 2026, followed by the income-tax return filing deadline on November 21, 2026. The extension applies specifically to taxpayers covered by the relevant provision referred to in the CBDT circular.
What taxpayers need to keep in mind
The extension of the tax audit report and ITR filing deadlines does not mean that all other income-tax compliance dates have also been pushed back.
Taxpayers should therefore track each requirement separately. TDS and TCS payments, quarterly statements and other prescribed forms continue to follow their respective deadlines unless a separate extension applies.
Also read: PF, LPG, NPS, tax and banking: Key financial changes taking effect from October 2026