Tax Audit Report Due Date for AY 2026-27: 30 September 2026

For taxpayers required to get their accounts audited under Section 44AB of the Income-tax Act, 1961, the tax audit report for Assessment Year 2026-27 must generally be furnished one month before the due date for filing the income-tax return. For taxpayers whose ITR due date is 31 October 2026, the tax audit report is therefore due by 30 September 2026.

Who Does This Deadline Apply To?

The 30 September 2026 deadline applies to taxpayers covered by Section 44AB whose applicable ITR due date is 31 October 2026.

This includes relevant:

• Corporate assessees
• Non-corporate assessees whose return is required to be filed by 31 October 2026

The exact applicability of tax audit depends on the conditions prescribed under Section 44AB.

Tax Audit for AY 2026-27: Which Act Applies?

AY 2026-27 relates to income earned during FY 2025-26. Therefore, the tax audit for this year continues to be governed by the Income-tax Act, 1961, even though the new Income-tax Act, 2025 has come into force from 1 April 2026.

The Income Tax Department has specifically clarified that tax audit reports for FY 2025-26 should be filed using the forms prescribed under the 1961 Act.

Which Forms Are Used?

Depending on the taxpayer's circumstances, the applicable tax audit reporting forms are:

• Form 3CA along with Form 3CD, where the accounts are required to be audited under another law.
• Form 3CB along with Form 3CD, where the accounts are not required to be audited under any other law.

These forms are prescribed in connection with Section 44AB and Rule 6G of the Income-tax Rules, 1962.

The Income Tax Department's AY 2026-27 guidance confirms that these existing forms continue to apply for FY 2025-26.

Important Dates to Remember

For the relevant category of taxpayers:

• Tax Audit Report under Section 44AB: 30 September 2026
• Income-tax Return: 31 October 2026

The audit report should therefore be completed and furnished before the ITR filing deadline rather than being treated as a separate post-return compliance.

What Should Taxpayers Prepare?

Businesses and professionals subject to tax audit should ensure that their financial and tax records are ready well before the deadline.

Key areas include:

• Finalisation of books of account
• Reconciliation of sales and expenses
• Bank and ledger reconciliation
• Review of TDS and other tax credits
• Review of GST-related records and turnover
• Verification of tax audit particulars
• Preparation of the applicable Form 3CA/3CB and Form 3CD
• Coordination with the tax auditor for timely submission

Early preparation is particularly important where the business has multiple sources of income, substantial transactions or complex accounting records.

Conclusion

For AY 2026-27, taxpayers whose ITR filing deadline is 31 October 2026 should keep 30 September 2026 as the key deadline for furnishing their tax audit report under Section 44AB.

The Income Tax Department has also clarified that AY 2026-27 remains under the Income-tax Act, 1961, so taxpayers should use the applicable existing tax audit forms for FY 2025-26.

For expert guidance on this topic, contact your tax professional today.