Tax Audit Report Due Date — Filing Calendar 2026-27
Due Date
30th September each year
What is Tax Audit Report?
The Tax Audit Report is prepared by a Chartered Accountant under Section 44AB of the Income Tax Act. It certifies the accuracy of financial statements and compliance with tax provisions. The report is filed in Form 3CD (detailed findings) along with Form 3CB or 3CA (auditor's report). It must be filed before the ITR for audit cases.
Who files it?
CAs file the tax audit report on behalf of businesses with turnover above ₹1 crore and professionals with gross receipts above ₹50 lakh. The report is mandatory before the taxpayer can file their ITR. It is due by 30th September each year.
Late Fee & Penalty
Penalty for not filing: 0.5% of turnover/gross receipts under Section 271B, up to ₹1.5 lakh. Additionally, the taxpayer cannot file the audit-case ITR without this report, which can trigger Section 234F late fees.
Frequently Asked Questions — Tax Audit Report
When is the tax audit report due for FY 2025-26?
The tax audit report for FY 2025-26 must be filed by 30th September 2026.
What forms are used for the tax audit report?
Form 3CD contains the detailed audit findings (44 clauses). Form 3CB is used by the CA when no statutory audit is required; Form 3CA is used when a statutory audit has already been conducted.
Can one CA audit multiple clients?
Yes, but there is a ceiling of 60 audit assignments (tax audit) per CA per year under ICAI guidelines. This limit applies to individuals, not to firms.
What happens if the tax audit report is filed late?
Under Section 271B, the penalty is 0.5% of turnover, capped at ₹1.5 lakh. Additionally, without the audit report, the taxpayer cannot file their ITR, leading to late filing fees under Section 234F.
Related Deadlines
Income Tax Return (Audit)
ITR for audit cases is due on 31st October 2026. Who requires income tax audit, due dates, late fees under 234F, and FY 2025-26 filing calendar.
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.
GSTR-9C
GSTR-9C due date is 31st December for taxpayers with turnover above ₹5 crore. CA certification, filing requirements, and late fees for FY 2025-26.