The 'specified date' for furnishing the report of audit for Assessment Year 2026-27 now falls on which date?
- A.30 September 2026
- B.21 October 2026
- C.31 October 2026
- D.21 November 2026
Correct answer
Explanation
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 Option A is wrong because 30 September 2026 was the earlier date for the report, the one that has just been superseded.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.
Read the full article: CBDT Extends ITR Due Date for AY 2026-27 to 21 November 2026
Practice Questions
CBDT has extended the due date for furnishing the return of income for Assessment Year 2026-27 in audit cases to which date?
- A.31 October 2026
- B.21 November 2026
- C.30 November 2026
- D.15 December 2026
Show answer
For the class of taxpayers who must get their accounts audited, the statutory last date to file the return of income for Assessment Year 2026-27 was 31 October 2026, and the Central Board of Direct Taxes has now pushed it forward by three weeks.
Read the full explanation →Which body extended the income tax return and audit report dates for Assessment Year 2026-27?
- A.Central Board of Indirect Taxes and Customs
- B.Central Board of Direct Taxes
- C.Income Tax Appellate Tribunal
- D.Comptroller and Auditor General of India
Show answer
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.
Read the full explanation →How many Central Public Sector Enterprises took part in the MSME Ministry's round table discussion?
- A.15
- B.24
- C.30
- D.42
Show answer
The announcement states that thirty Central Public Sector Enterprises joined the discussion, and names BHEL, BEL, NTPC, AAI, BEML and Coal India Limited among them.
Read the full explanation →Which scheme of the MSME Ministry handholds SC/ST micro and small enterprises for public procurement?
- A.National SC-ST Hub Scheme
- B.Prime Minister's Employment Generation Programme
- C.Credit Guarantee Fund Trust for Micro and Small Enterprises
- D.Udyam Registration
Show answer
The Joint Secretary told the round table that the promotion and handholding done under this scheme has steadily raised the share of SC/ST micro and small enterprises in public procurement, and the scheme's field offices are the ones being asked to coordinate more closely with the Government e-Marketplace and with…
Read the full explanation →Under the Government's Public Procurement Policy, what share of procurement is mandated from SC/ST micro and small enterprises?
- A.3 per cent
- B.4 per cent
- C.20 per cent
- D.25 per cent
Show answer
The round table with Central Public Sector Enterprises was convened precisely to monitor how far they have met the mandated four per cent sourcing from micro and small enterprises owned by Scheduled Caste and Scheduled Tribe entrepreneurs.
Read the full explanation →