The tax audit report due date for FY 2025-26 (AY 2026-27) was originally set at 30 September 2026 under Section 44AB, one month before the 31 October date for filing the ITR in audit cases. Taxpayers whose accounts need an audit have been planning their ITR filing around this date.
The CBDT extended the date to 21 October 2026 through Circular 7/2026 dated 28 September 2026, and the extended date has now passed.
Who needs the audit and which forms apply
For a business, the audit under Section 44AB applies when the annual turnover is above Rs 1 crore, which Savetaxs describes as the general limit. Professionals such as doctors and consultants will come under the audit when their gross receipts are above Rs 50 lakh, as per Catrak.
There is one more trigger for the individuals who had opted out of presumptive taxation under Section 44AD. If such a taxpayer did so within the past five years and the total income is above the basic exemption limit, the audit will apply to that taxpayer also.
Form 3CA is used where the accounts have already been audited under another law, such as the Companies Act, and Form 3CB is used in the remaining cases. Form 3CD is the detailed statement that is filed along with either of them.
ITR dates and transfer pricing cases
Under the extension, the date for filing the ITR in audit cases moved from 31 October to 21 November 2026. The audit report date therefore decides how much time remains for the return.
Cases involving transfer pricing under Section 92E follow separate dates. Form 3CEB under Section 92E is still due on 31 October 2026, and the ITR for those cases is still due on 30 November 2026.
The Income-tax Act, 2025 took effect on 1 April 2026 and the Department has confirmed that the old forms still apply to AY 2026-27. For tax year 2026-27, TaxQueries reports from the Department's forms guidance that the audit report moves to Form 26, due on 30 September 2027.
