Tax Audit Report Due Date at a Glance (AY 2026-27)
| Item | Date or rule |
|---|---|
| Tax audit report (Form 3CA or 3CB with Form 3CD) | 21 October 2026 (extended from 30 September 2026) |
| ITR for audit cases (ITR-3, ITR-5 or ITR-6) | 21 November 2026 (extended from 31 October 2026) |
| Extension authority | CBDT Circular 07/2026 dated 28 September 2026 |
| Penalty for missing the audit or the report | Section 271B: 0.5% of turnover or gross receipts, capped at Rs 1.5 lakh |
| Relief from penalty | Section 273B, if you show reasonable cause |
The tax audit covers FY 2025-26 (1 April 2025 to 31 March 2026), so it is still governed by the Income-tax Act, 1961, even though the Income-tax Act, 2025 applies from 1 April 2026.
The 21 November ITR date falls in a busy month that also has the 30 November GST credit cut-off and MGT-7. Our November 2026 tax due dates list every deadline.
What Is the Tax Audit Report Due Date?
Section 44AB requires the audit report to be furnished one month before the ITR due date for audit cases. In a normal year that makes the report due on 30 September and the ITR due on 31 October of the assessment year.
For AY 2026-27, the CBDT extended both dates by three weeks. The report was due on 21 October 2026 and the audit-case ITR is due on 21 November 2026. The extension covers taxpayers whose accounts must be audited. It does not change the 31 July or 31 August 2026 dates for non-audit returns.
The report itself has two parts:
- Form 3CA if your accounts are already audited under another law (for example, a company under the Companies Act), or Form 3CB if they are not.
- Form 3CD, the statement of particulars, which goes with either form.
Your chartered accountant uploads the report on the e-filing portal, and you then accept it from your own login. The ITR is a separate filing made after that.
Who Needs a Tax Audit Under Section 44AB?
| Taxpayer | Audit required when |
|---|---|
| Business | Turnover or gross receipts above Rs 1 crore |
| Business with mostly digital transactions | Above Rs 10 crore, if cash receipts and cash payments are each within 5% of the total |
| Profession (doctor, lawyer, architect, consultant) | Gross receipts above Rs 50 lakh |
| Business that opted out of Section 44AD | Declares profit below the presumptive rate and total income exceeds the basic exemption limit (Section 44AB(e)) |
| Profession under Section 44ADA | Declares profit below 50% of gross receipts and total income exceeds the basic exemption limit |
A business that is below these limits does not need an audit simply because it wants to carry forward a loss. Loss carry-forward depends on filing the ITR by the due date, not on an audit. For the full threshold rules, see our guide to Section 44AB thresholds and Form 3CD.
Which ITR Is Filed After the Audit?
The audit report is not an ITR. After the report is uploaded and accepted, you file the return that matches your taxpayer type:
- ITR-3: individuals and HUFs with business or professional income
- ITR-5: partnership firms, LLPs, AOPs and BOIs
- ITR-6: companies (other than those claiming exemption under Section 11)
If an audit-case ITR is filed without the audit report on the portal, the return can be treated as defective under Section 139(9).
What Happens If You Miss the Deadline?
Missing the date does not cancel the audit or make your accounts invalid. The consequences are specific:
- Penalty under Section 271B. If you fail to get the accounts audited, or fail to furnish the report by the due date, the Assessing Officer can levy a penalty of 0.5% of turnover or gross receipts, up to Rs 1.5 lakh. The amount depends on turnover, not on the number of days of delay.
- Waiver under Section 273B. No penalty is levied if you show reasonable cause, such as the auditor's serious illness or a documented portal failure.
- Interest on any unpaid tax. If the ITR is also late, interest under Section 234A runs on unpaid tax, and a late fee under Section 234F applies.
For worked penalty examples, read our guide to the Section 271B penalty for a missed tax audit.
How to Meet the Tax Audit Deadline
The AY 2026-27 date of 21 October 2026 has passed. If your report is still pending, upload it now: the Section 271B penalty applies to the delay, and the steps below still apply. For future years, start them in July.
- Close your books for FY 2025-26 and share the trial balance, ledgers, bank statements and fixed asset register with your auditor.
- Reconcile GST and TDS figures. Form 3CD asks for GST turnover and TDS details, so mismatches slow the audit down.
- Check that the auditor is assigned on the e-filing portal under "Authorised Partners" for Form 3CA/3CB-3CD.
- Let the auditor upload the report, then accept it from your own login. The report is not complete until you accept it.
- File the ITR by 21 November 2026 once the report shows as accepted.
To budget for the audit itself, see our tax audit fee breakdown.
Sources:
- Section 44AB, Section 271B and Section 273B, Income-tax Act, 1961
- CBDT Circular 07/2026 dated 28 September 2026 (extension for AY 2026-27)
- Income Tax Department e-filing portal, Form 3CA/3CB-3CD filing guidance
