Tax Audit Due Date FY 2025-26 | AY 2026-27 | Latest Update on Extension | Form 3CA/3CB/3CD
The tax audit season for FY 2025-26 (AY 2026-27) is currently underway, and one question is being repeatedly asked by taxpayers, businesses, professionals and Chartered Accountants:
Will the due date for filing the Tax Audit Report be extended from 30 September 2026 to 31 October 2026?
As of 13 September 2026, no official CBDT notification extending the tax audit due date has been issued.
Therefore, taxpayers and professionals should continue to treat 30 September 2026 as the applicable due date unless and until CBDT officially announces an extension.
1. What is the current Tax Audit Due Date for FY 2025-26?
For FY 2025-26 corresponding to AY 2026-27, the tax audit report is presently required to be furnished by:
30 September 2026
The audit report is filed electronically by the Chartered Accountant, after which the taxpayer has to approve/accept the report through the income-tax e-filing account.
Current compliance timeline
| Particulars | FY 2025-26 / AY 2026-27 |
|---|---|
| Non-audit ITR – applicable cases | 31 August 2026 |
| Tax Audit Report | 30 September 2026 |
| ITR for audit cases | 31 October 2026 |
| Tax audit + transfer pricing cases | 31 October 2026 |
| ITR with transfer pricing report | 30 November 2026 |
The Income Tax Department confirms that for AY 2026-27, the audit report remains under the old Income-tax Act framework and is due one month before the applicable audit-case ITR due date. (Income Tax India)
2. Has the Tax Audit Due Date been extended?
NO — not yet.
This is the most important point.
There are currently representations seeking an extension, but a representation by ICAI, a CA association, accountants’ association or any other professional body does not itself extend the statutory due date.
An extension becomes effective only when the competent authority, generally CBDT, issues an appropriate official order/notification.
Therefore:
Request for extension ≠ Extension granted
As of 13 September 2026:
30 September 2026 continues to be the operative tax-audit due date.
3. Why is an extension being demanded?
Several professional bodies have raised concerns regarding the current compliance calendar.
One of the major issues is the compressed gap between the non-audit ITR deadline and the tax audit deadline.
The non-audit business ITR deadline for AY 2026-27 was 31 August 2026, whereas the tax audit report is presently due only one month later, on 30 September 2026.
Professional associations have argued that this leaves a very short period for completing the substantial audit, reconciliation and reporting work involved in tax audits.
The Chartered Accountants Association, Jalandhar, for example, has requested that the tax audit deadline be extended to 31 October 2026.
Similarly, the Punjab Accountants Association submitted a representation dated 11 September 2026, seeking extension of the tax audit report due date from 30 September to 31 October 2026.
4. Major reason: Delay in ITR forms and utilities
One of the arguments being raised is the staggered availability of ITR forms and corresponding utilities.
According to the recent representation by the Chartered Accountants Association, Jalandhar, the forms/utilities for several audit-related ITRs became available considerably later in the season.
The representation highlighted the release timelines for forms including:
- ITR-3
- ITR-5
- ITR-7
- ITR-6
and argued that the effective preparation period available for audit cases was consequently reduced.
This is particularly relevant because audit cases generally require significantly more detailed reconciliation and verification before the tax audit report can be finalised.
5. Another major issue — increased reporting requirements
Another reason cited by professional associations is the additional reporting and financial-statement information required from non-corporate assessees.
The representations point out that non-corporate taxpayers are facing more detailed financial-statement and disclosure requirements, increasing the amount of information that needs to be:
- collected,
- compiled,
- reconciled,
- verified,
- audited,
- disclosed and
- authenticated.
This increases the workload for both taxpayers and Chartered Accountants during the audit season.
6. What extension is being requested?
The main demand is:
Existing date:
30 September 2026
Requested date:
31 October 2026
Some representations have also requested corresponding extensions for:
- Form 10B
- Form 10BB
- other audit-related reports
- audit-case ITR filing deadlines
The Chartered Accountants Association, Jalandhar, has specifically requested either:
Option 1: Tax Audit Report deadline → 31 October 2026
or
Option 2: Synchronise Tax Audit Report and audit-case ITR deadline at 31 October 2026.
7. Does the new Income Tax Act change the tax audit provisions for FY 2025-26?
This is an extremely important point because FY 2025-26 is a transition year.
Many people are confusing the old Section 44AB with the new Section 63.
For FY 2025-26:
The tax audit continues under the:
Income-tax Act, 1961
Therefore, the tax audit report will continue to be furnished in:
- Form 3CA + Form 3CD, or
- Form 3CB + Form 3CD
depending upon the circumstances.
The Income Tax Department has specifically clarified that the tax audit for FY 2025-26 will continue to use Forms 3CA/3CB/3CD under the Income-tax Act, 1961. (Income Tax India)
8. Section 44AB or Section 63 — which one applies?
For FY 2025-26 / AY 2026-27, the applicable tax audit provision remains:
Section 44AB of the Income-tax Act, 1961
Although the new Income-tax Act, 2025 contains the corresponding tax-audit provision in Section 63, that provision applies to the new tax-year regime.
The Income Tax Department has clearly distinguished the two regimes:
| FY / Tax Year | Applicable provision | Tax Audit Form |
|---|---|---|
| FY 2025-26 / AY 2026-27 | Section 44AB, Income-tax Act, 1961 | 3CA/3CB + 3CD |
| Tax Year 2026-27 onwards | Section 63, Income-tax Act, 2025 | Form 26 |
So if you are preparing a tax audit report right now for FY 2025-26, don’t use the new Form 26.
9. What is the due date for audit cases?
For ordinary tax-audit cases:
Tax Audit Report
30 September 2026
Income Tax Return
31 October 2026
This one-month difference is important.
The tax audit needs to be completed and furnished first so that the taxpayer can proceed with the audit-case ITR.
10. What about Transfer Pricing cases?
For taxpayers who are required to furnish a report under Section 92E, the timeline is different.
Tax Audit Report / applicable audit report
31 October 2026
ITR
30 November 2026
The Income Tax Department’s FAQ confirms this distinction for AY 2026-27. (Income Tax India)
So one should not simply state that “tax audit due date is 30 September for everyone.”
There is a separate timeline for cases involving transfer pricing reporting.
11. Who is generally covered under Tax Audit?
For FY 2025-26, tax audit applicability continues under Section 44AB.
Broadly, tax audit may apply where:
Business
Turnover/gross receipts exceed:
₹1 crore
However, the threshold can increase to:
₹10 crore
where the prescribed cash receipt and cash payment conditions are satisfied, including the 5% threshold.
Profession
Tax audit generally applies where gross receipts exceed:
₹50 lakh
There are also tax-audit implications in certain cases involving presumptive taxation and declaration of income below the prescribed limits.
The Income Tax Department has also confirmed that the basic business/profession thresholds continue under the new framework. (Income Tax India)
12. What happens if Tax Audit Report is not furnished on time?
Failure to comply with the tax audit requirement can attract penalty provisions.
For FY 2025-26, the relevant penalty provision is Section 271B of the Income-tax Act, 1961.
The penalty can generally be:
0.5% of total sales / turnover / gross receipts
subject to a maximum of:
₹1,50,000
However, penalty provisions should not be considered in isolation.
Where the taxpayer establishes a reasonable cause, relief may be available under Section 273B, subject to the facts and circumstances of the case.
Therefore, missing the deadline should not be treated casually merely because there may be an extension or reasonable-cause argument.
13. Should taxpayers wait for an extension?
Absolutely not.
This is perhaps the most practical advice for taxpayers and professionals.
If your tax audit is pending, you should work with 30 September 2026 as the deadline.
Do not postpone the audit on the assumption:
“Every year date extend ho jaati hai.”
The extension is not automatic.
Last year is a good example of why one should distinguish between the statutory date and an officially announced extension.
For AY 2025-26, CBDT had extended the specified audit-report date from 30 September 2025 to 31 October 2025. (Press Information Bureau)
But that historical extension does not mean that the FY 2025-26 deadline has already been extended.
14. Can CBDT still extend the date?
Yes.
CBDT has the power to extend statutory compliance dates in appropriate circumstances.
Therefore, an extension could still be announced in the future.
But until an official order is issued:
30 September 2026 should be treated as the deadline.
15. Important difference between “Extension Demand” and “Extension Notification”
This is something taxpayers should understand very clearly.
Stage 1 – Representation
ICAI/CA associations/tax professionals submit representations to CBDT/Finance Ministry.
⬇️
Stage 2 – Government consideration
CBDT considers the representations and administrative/technical issues.
⬇️
Stage 3 – Official order
If CBDT decides to extend the date, an official notification/order is issued.
⬇️
Stage 4 – New due date becomes applicable
Only then can taxpayers rely on the extended date.
Therefore:
“CA Association has demanded extension”
does NOT mean:
“Tax Audit date has been extended.”
16. Current status — 13 September 2026
Here is the simplest way to understand the current position:
| Issue | Current Position |
|---|---|
| FY | 2025-26 |
| AY | 2026-27 |
| Tax Audit provision | Section 44AB |
| Tax Audit Forms | 3CA/3CB + 3CD |
| Present Tax Audit Due Date | 30 September 2026 |
| Extension to 31 October | Not announced as of 13 Sept 2026 |
| Extension demand | Yes |
| Associations seeking extension | Yes |
| Proposed extended date | 31 October 2026 |
| Audit-case ITR | 31 October 2026 |
| TP report cases – Audit Report | 31 October 2026 |
| TP cases – ITR | 30 November 2026 |
The official Income Tax Department position currently supports 30 September 2026 as the tax-audit date
17. What should taxpayers do now?
My practical recommendation is:
Don’t wait for the extension.
If your audit is pending, immediately complete:
Books finalisation → Bank reconciliation → GST reconciliation → TDS reconciliation → AIS/26AS reconciliation → Debtors/Creditors reconciliation → Fixed assets → Loans → Expenses → Tax computation → Form 3CD information → Audit report → Taxpayer approval → ITR
And keep the report ready for filing by 30 September 2026.
If CBDT subsequently announces an extension, you will simply get additional breathing space.
But if there is no extension, waiting until the last moment can create unnecessary compliance risk.
Final Conclusion
Tax Audit Extension FY 2025-26: Latest Update
As of 13 September 2026, there is no official CBDT extension of the tax audit due date for FY 2025-26.
The applicable due date presently remains:
30 September 2026
However, several professional bodies have requested CBDT/Finance Ministry to extend the tax audit deadline to:
31 October 2026
The requests cite, among other things, the compressed compliance calendar, staggered release of ITR forms/utilities and increased reporting requirements.
Therefore, the safest approach for taxpayers and professionals is:
Prepare and file the tax audit report assuming 30 September 2026 is the final date. Do not wait for an extension announcement.
If CBDT announces an extension later, the extended date will automatically become applicable.
In short:
❌ Extension announced? NO
📅 Current Tax Audit Due Date? 30 September 2026
📢 Extension being demanded? YES
🎯 Date being requested? 31 October 2026
⚠️ Should you wait? NO
Official position: The Income Tax Department’s current FAQ confirms 30 September 2026 for FY 2025-26 tax audits and confirms that Forms 3CA/3CB/3CD continue for AY 2026-27. (Income Tax India)
Income Tax Department – Tax Audit FAQ
Disclaimer
The contents of this article are for general informational purposes only and are intended to provide quick access to information. Readers are advised to verify the provisions with the Income-tax Act, relevant rules, notifications, and official government sources before making financial decisions.
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