Tax Audit Due Date 31 October 2026: Form 3CD and Penalties

For FY 2025-26, the tax audit report is due by 30 September 2026 and the income tax return for audit cases by 31 October 2026. Transfer pricing cases get one more month: 31 October for the report and 30 November for the return. No extension had been announced as of 16 September 2026. Missing the audit can cost 0.5% of turnover, up to ₹1,50,000.

Audit report and ITR due dates

The audit report is due one month before the return due date, and the e-Filing portal gives both pairs of dates above. Audits for FY 2025-26 still run under the Income-tax Act, 1961, even though the Income-tax Act, 2025 took effect on 1 April 2026. Our ITR due dates page lists every other filing deadline.

Who needs a tax audit

Under section 44AB of the 1961 Act, you need an audit for FY 2025-26 if any of these applies:

The ₹75 lakh figure you may have seen is the section 44ADA presumptive limit for professionals with mostly digital receipts. It does not raise the audit threshold. See our page on presumptive taxation under 44AD and 44ADA for those schemes.

Forms 3CA, 3CB and 3CD

Rule 6G of the Income-tax Rules, 1962 prescribes these forms. Only one original audit report is filed for each PAN and assessment year, even with several GST registrations or branches.

AY 2026-27 is the last year for these forms. From tax year 2026-27, a single Form 26 under section 63 of the 2025 Act and the Income-tax Rules, 2026 replaces all three, according to KNAV and other advisers.

Steps to upload and accept the audit report

1. Check that you and your chartered accountant are registered on the e-Filing portal with active PANs and valid digital signature certificates (DSCs).
2. Add your CA under Authorised Partners > My Chartered Accountant, if not already added.
3. Go to e-File > Income Tax Forms > File Income Tax Forms, and pick Form 3CA-3CD or Form 3CB-3CD under “Persons with Business / Professional Income”.
4. Select the CA, assessment year 2026-27 and filing type, attach any supporting documents, and click Continue. Note the Transaction ID.
5. Your CA accepts the request under Worklist > For Your Action. If the CA rejects it, you must assign the form again.
6. The CA fills the offline utility, generates the JSON, uploads it and verifies it with a DSC. The CA also updates the UDIN generated on udin.icai.org.
7. Open Worklist > For Your Action > Pending for Acceptance in your own login.
8. Approve the report and verify it. Filing counts as complete only after your approval.

File your return only after the audit report has been accepted. Leave a few days before 30 September for your own approval step, since the report is not filed until you act.

Penalty for not getting accounts audited

Section 271B of the 1961 Act lets the Assessing Officer levy a penalty if you fail to get accounts audited or to furnish the report. The penalty is the lower of:

• 0.5% of total sales, turnover or gross receipts, or
• ₹1,50,000.

For tax year 2026-27 onwards, the Income-tax Act, 2025 (as amended by the Finance Act, 2026) replaces this penalty with a fixed fee under section 428: ₹75,000 if the report is up to one month late, and ₹1,50,000 after that. A late audit report also delays your return. If the return misses its due date, you face a late fee, interest on unpaid tax, and loss of business loss carry-forward.

Extension history: how to check for updates

CBDT has extended the audit date in recent years, but never by default:

For AY 2025-26, Circular 15/2025 also moved the ITR date for audit cases from 31 October to 10 December 2025. That extension came on 29 October, so taxpayers had to plan for the original dates until then.

For AY 2026-27, professional bodies have asked CBDT for more time, but no circular had been issued by 16 September 2026. Watch the e-Filing portal home page, the circulars section of incometaxindia.gov.in and the department’s official X account. Treat an extension as real only when a CBDT circular or press release is published.

Checklist before the deadline

• Close your books for FY 2025-26 and reconcile turnover with your GST returns.
• Match TDS and tax paid against your Annual Information Statement and Form 26AS.
• Pay any balance tax as self-assessment tax before the return is filed.
• Confirm your DSC is valid and registered, and that your CA’s status shows Active.
• Assign the correct form (3CA or 3CB) for AY 2026-27.
• Approve the uploaded report and keep the acknowledgement.
• File the ITR by 31 October 2026, or 30 November 2026 in transfer pricing cases.

Audit applicability can turn on details such as how turnover is computed. If you are close to a threshold, your chartered accountant should confirm it. Our guide on how to file your ITR covers the return itself.

Frequently asked questions

What is the tax audit due date for AY 2026-27?

30 September 2026 for most audit cases, and 31 October 2026 for transfer pricing cases.

Has the tax audit due date been extended for 2026?

Not as of 16 September 2026. No CBDT circular extending the 30 September date had been issued.

What is the ITR due date for tax audit cases?

31 October 2026 for AY 2026-27, or 30 November 2026 where a transfer pricing report is required.

What is the penalty for not filing a tax audit report?

Under section 271B, the lower of 0.5% of turnover or gross receipts and ₹1,50,000.

What is the tax audit limit for professionals?

Gross receipts above ₹50 lakh. The ₹75 lakh limit applies only to the 44ADA presumptive scheme.

Can I file my ITR before the audit report?

You should not. File the return after the audit report has been uploaded and accepted.

Is Form 3CD still used for FY 2025-26?

Yes. Form 26 replaces Forms 3CA, 3CB and 3CD only from tax year 2026-27.

Sources

• Income Tax Returns: due dates for AY 2026-27 — Income Tax Department e-Filing portal (checked 16 Sep 2026)
• Form 3CB-3CD user manual — Income Tax Department e-Filing portal (checked 16 Sep 2026)
• Form 3CB-3CD FAQs — Income Tax Department e-Filing portal (checked 16 Sep 2026)
• FAQs for Form 3CA-3CD/3CB-3CD (filing and acceptance) — Income Tax Department e-Filing portal (checked 16 Sep 2026)
• Circular No. 10/2024 — Central Board of Direct Taxes (checked 16 Sep 2026)
• CBDT extends date for audit reports for AY 2024-25 — Press Information Bureau (checked 16 Sep 2026)
• CBDT extends due date for tax audit reports for FY 2024-25 — BDO India (checked 16 Sep 2026)
• CBDT extends tax audit and ITR deadlines for AY 2025-26 — TaxGuru (checked 16 Sep 2026)
• Income tax audit limit for AY 2026-27 — CAclubindia (checked 16 Sep 2026)
• Key changes in Form 26 under the new income-tax framework — KNAV (checked 16 Sep 2026)