Tax audit report for FY 2025-26 (AY 2026-27), due one month before the ITR due date: normally 30 September 2026, extended to 21 October 2026; 31 October 2026 where a transfer pricing report is also required.
- Who files
- Businesses with turnover above Rs 1 crore (Rs 10 crore where cash receipts and payments are each within 5%), professionals with receipts above Rs 50 lakh, and presumptive-scheme taxpayers declaring lower profits, for FY 2025-26.
- Applies to
- Audit and transfer-pricing cases, Companies, Partnership firms, LLPs, Individuals and HUFs
- When
- Annually, 1 month before the ITR AUDIT due date
- Form
- Form 3CA or 3CB with Form 3CD
- Law
- Section 44AB and clause (ii) of its Explanation, Income-tax Act, 1961; rule 6G, Income-tax Rules, 1962 (continued for periods before 1 April 2026 by section 536(2), Income-tax Act, 2025)
Chain
This date runs from an earlier step. Shown for FY 2025-26, with each step on its own deadline; record the real dates in the overview and the chain follows them.
- ITR AUDIT ITR - companies and audit cases (31 October) Due 21 Nov 2026
- 1 month before the ITR AUDIT due date 3CA-3CD Tax audit report 3CA/3CB/3CD (1961 Act) Due 21 Oct 2026
Cost of a delay
CA$2,240 (Rs 1,50,000)
- Penalty of 0.5% of turnover, up to Rs 1,50,000.
Legal basis of the penalty
Penalty of 0.5% of turnover or gross receipts, up to Rs 1,50,000, under section 271B.
Notes and recent changes
FAQ Q3.25 and Q4.32: AY 2026-27 reports use the old forms even though filed after 1 April 2026. Transfer pricing cases (ITR due 30 November) file the tax audit report by 31 October 2026 - not extended.