New Delhi, Sept. 29 -- The tax audit deadline for AY 2026-27 has been extended from 30 September to 21 October 2026. But if you have already completed your tax audit, do you need to wait until 21 October to file your ITR?

An expert explains when you can file early, what you should check first, and what happens if a mistake is found later.

Yes.

Isha Sekhri, Founder, Isha Sekhri & Associates LLP, said 21 October is only the extended specified date for furnishing the tax audit report, while 21 November 2026 is the extended due date for filing the ITR.

Neither date blocks earlier filing once both are genuinely complete. The law builds in a one-month gap between them: the specified date for the audit report is defined as one month before t...