Income Tax Return (Audit) Due Date — Filing Calendar 2026-27
Due Date
31st October each year
What is Income Tax Return (Audit)?
The ITR for audit cases is the annual income tax return filed by entities required to get their accounts audited under the Income Tax Act. This typically applies to businesses with turnover above ₹1 crore (or ₹10 crore with digital receipts) and professionals with gross receipts above ₹50 lakh. The tax audit report (Form 3CD/3CB) must be submitted first.
Who files it?
Businesses with turnover above ₹1 crore (or ₹10 crore with 95% digital receipts), professionals with gross receipts above ₹50 lakh, companies, and entities opting out of presumptive taxation schemes (44AD/44ADA) must have accounts audited and file ITR by 31st October.
Late Fee & Penalty
Late fee under Section 234F: ₹1,000 if total income ≤ ₹5 lakh; ₹5,000 if income > ₹5 lakh. Interest at 1% per month under Section 234A on outstanding tax from the original due date.
Frequently Asked Questions — Income Tax Return (Audit)
Who is required to file ITR under audit cases?
Businesses with turnover exceeding ₹1 crore (₹10 crore for 95%+ digital transactions), professionals with gross receipts above ₹50 lakh, and entities not eligible for presumptive taxation must get accounts audited and file by 31st October.
What is the difference between the 31st July and 31st October ITR deadlines?
31st July applies to non-audit cases (individuals, firms not requiring statutory audit). 31st October applies to audit cases where a tax audit report under Section 44AB is required.
Can audit-case ITR be filed without the tax audit report?
No. The tax audit report (Form 3CB-3CD or 3CA-3CD) must be uploaded by the CA before the taxpayer can file the ITR in audit cases. The tax audit report is due by 30th September.
What is the penalty for not getting accounts audited?
Under Section 271B, the penalty is 0.5% of turnover or gross receipts, up to a maximum of ₹1.5 lakh, for failure to get accounts audited or furnish the audit report.
Related Deadlines
Income Tax Return
ITR due date for non-audit cases is 31st July 2026. Income tax return filing deadline, late fees under 234F, and interest for FY 2025-26.
Tax Audit Report
Tax audit report (Form 3CD) due date is 30th September for FY 2025-26. Who needs tax audit, CA certification, and filing calendar for FY 2026-27.
Advance Tax (Q1)
Advance Tax Q1 due date is 15th June. Pay 15% of estimated annual tax liability by 15th June to avoid interest under Section 234C for FY 2026-27.