Tax Audit Due Date Extended: 21 October for the Audit Report, 21 November for the ITR
On 28 September 2026, the CBDT gave tax-audit cases 21 extra days for AY 2026-27 (FY 2025-26). The audit report is now due on 21 October 2026 instead of 30 September, and the income-tax return for audited accounts moves to 21 November 2026 instead of 31 October.
New dates at a glance
| What | Old date | New date |
|---|---|---|
| Tax audit report (Form 3CA/3CB with 3CD) | 30 September 2026 | 21 October 2026 |
| ITR for audited accounts | 31 October 2026 | 21 November 2026 |
| Non-audit business / profession ITR | 31 August 2026 | No change |
| Belated return | 31 December 2026 | No change |
Who needs a tax audit under Section 44AB?
- Business: turnover above ₹1 crore. The limit is ₹10 crore if your cash receipts and cash payments are each 5% or less of the total.
- Profession (doctors, architects, consultants and similar): gross receipts above ₹50 lakh.
- Presumptive scheme users: if you opted out of the presumptive scheme, or declared a profit lower than the scheme's deemed profit while your income is above the basic exemption limit, audit can apply even on small turnover.
Many small businesses discover they are covered only when the date is close. If your turnover is near any limit above, ask us now, not on 20 October.
What a late audit report costs
Under Section 271B, failing to get your accounts audited, or not filing the report on time, can lead to a penalty of 0.5% of turnover or gross receipts, up to ₹1,50,000. The tax department can waive it for reasonable cause, but you should not plan on that.
A simple plan for the next 17 days
- This week: finalise your books. Check that bank, GST returns and books agree.
- Next week: give your auditor the closing stock, fixed asset list, loan statements and TDS details.
- By 15 October: review the draft. Keep a buffer. Portals slow down in the last days.
- By 21 October: audit report uploaded and accepted by you on the income-tax portal.
- By 21 November: file the ITR.
Related reading: ITR filing deadlines for AY 2026-27 and what to do if you missed the ITR date. GST-registered? Your GST audit and annual return follow a separate timeline.
Tax audit due in weeks, not months.
Send your books and bank statements on WhatsApp. We will tell you if audit applies to you and what is still pending.
WhatsApp us → +91 96315 26999Frequently asked questions
What is the new due date for the tax audit report for AY 2026-27?
21 October 2026. The CBDT press release of 28 September 2026 moved it from 30 September 2026.
What is the new ITR due date if my accounts are audited?
21 November 2026, moved from 31 October 2026. The ITR date follows the audit report date by one month.
Has the ITR date for non-audit business owners changed?
No. For business and professional income without audit, the due date remains 31 August 2026. If you missed it, you can still file a belated return until 31 December 2026.
Is my trading or F&O income covered by tax audit?
It can be. F&O is business income, and audit depends on turnover as defined for F&O, and on whether you declared less than the presumptive profit. Send us your broker P&L and we will check.
What if the audit report is filed after 21 October?
Section 271B can apply. The penalty is 0.5% of turnover or gross receipts, capped at ₹1,50,000, unless you have a reasonable cause.
This article is general information, not professional tax advice for your situation. Dates are based on the CBDT press release of 28 September 2026, which says a formal order will follow. Transfer pricing dates (Form 3CEB) were not covered in the points we checked; confirm them on incometax.gov.in. Related services: Business ITR · ITR Filing · GST Audit.