CBDT has extended the due date for furnishing the return of income for Assessment Year 2026-27 in audit cases to which date?

The correct answer is 21 October 2026. Because a return in an audit case rests on an auditor's report, the Board shifted the report deadline along with the return deadline, and the report is now due on the twenty-first day of October. Option A is wrong because 30 September 2026 was the earlier date for the report, the one that has just been superseded. Option C is wrong because 31 October 2026 was the old due date for the return itself, not for the report, so it belongs to the other half of the announcement and has also been replaced. Option D is wrong because 21 November 2026 is the new due date for filing the return of income, which comes one month after the report is due; mixing the two dates up is the commonest error in this question. The order is therefore report first, return afterwards, with about a month between them.

The correct answer is the Central Board of Direct Taxes, usually written as CBDT, which functions under the Ministry of Finance and administers direct taxes such as income tax. It is CBDT that fixed the new dates for the return of income and for the report of audit under the Income-tax Act, 1961. Option A is wrong because the Central Board of Indirect Taxes and Customs deals with indirect levies such as customs duty and goods and services tax, and has no role in income tax filing dates. Option C is wrong because the Income Tax Appellate Tribunal is an appellate forum that hears disputes; it decides appeals and does not issue filing calendars. Option D is wrong because the Comptroller and Auditor General audits the accounts of government, not the returns of private taxpayers, and cannot extend a statutory due date. A formal order giving effect to the extension is being issued separately by the Board.

The correct answer is the Rajmargyatra App. The one-time payment for the annual pass is made through it, and once the money is received the pass is activated on the FASTag already linked to that vehicle, so nothing new has to be fitted to the car. Option B is wrong because mParivahan is associated with vehicle and licence documents rather than with the activation of this pass. Option C is wrong because UMANG is a common gateway to many government services and is not the route named for the annual pass. Option D is wrong because BHIM is a payments application built on the unified payments interface and is not the channel through which this pass is bought. Note also that the pass is open to all non-commercial vehicles carrying a valid FASTag, and that more than one crore of them have been issued since the launch.

The correct answer is 200. The pass carries two ceilings side by side, a calendar ceiling of one year and a usage ceiling of two hundred crossings at toll plazas, and the holder travels under whichever of the two still has room. Option A is wrong because a hundred crossings would be half the limit actually fixed, and would make the pass far less attractive to the frequent inter-city driver it is aimed at. Option B is wrong because no intermediate figure of that kind appears in the design of the scheme. Option D is wrong because the ceiling is not stretched beyond two hundred; the Ministry has kept the two conditions simple and paired. Remember alongside this the one-time fee of Rs 3,075 and the launch date of 15 August 2025, as questions often combine the price, the date and the usage ceiling.

The correct answer is Rs 3,075. This single payment buys the holder a year of use, or two hundred crossings of toll plazas, whichever limit is reached first, and does away with the need to keep recharging the tag. Option A is wrong because the fee announced by the Ministry of Road Transport and Highways is not a round two thousand rupees; the figure carries an odd seventy-five at the end, which is exactly the kind of detail a paper setter likes to test. Option C is wrong for the same reason, and it also overstates the price by a wide margin. Option D is wrong because no fee of five thousand rupees attaches to this pass at any stage; a higher figure would sit badly with the stated aim of making highway travel cheaper for private vehicle owners. The pass works at roughly one thousand one hundred and fifty fee plazas on the national network.