New Delhi, Sept. 7 -- Taxpayers who are earning income from business or professional services have different income tax return (ITR) deadlines, depending on whether their accounts are subject to tax audit or not.

While taxpayers not requiring an audit had to file their return by August 31, 2026, those whose accounts need to be audited get additional time to complete the process, as per income tax department's schedule.

The tax audit report is due by September 30, 2026. Meanwhile the ITR filing deadline for such taxpayers is October 31, 2026.

The requirement of filing a tax audit report within the prescribed due date is based on the nature of the activity and turnover or gross receipts.

For businesses, a tax audit is generally required...