Tax audit filing deadline 2026: CA bodies seek extension to October 31, what taxpayers should do

The September 30, 2026 deadline for filing tax audit reports for AY 2026-27 is approaching, while several chartered accountant and tax professional associations have asked the government to extend it to October 31. They have cited a compressed compliance window, delayed availability of return forms and utilities, additional reporting requirements and the time needed for detailed reconciliation and verification.

However, no extension has been announced by the Central Board of Direct Taxes (CBDT) so far. The September 30 deadline therefore continues to apply. The Income Tax Department has specifically confirmed that the tax audit report for FY 2025-26 must be filed by September 30, 2026.

The Chartered Accountants Association, Jalandhar, has sought an extension of the tax audit report deadline from September 30 to October 31. The association has also requested corresponding extensions for Forms 10B and 10BB and other audit-related reports.

One of the concerns raised is the compressed compliance calendar. For AY 2026-27, the deadline for business taxpayers who are not liable to tax audit was August 31. The tax audit report is due on September 30, while the income tax return for audit cases is generally due on October 31.

The Jalandhar association said the limited gap has created a concentrated workload for tax professionals. It also pointed to the staggered release of ITR forms and utilities. According to its representation, ITR-3 was released on June 18, ITR-5 and ITR-7 on July 7, and ITR-6 on August 4.

The Tax Bar Association, Bhilwara, has also asked the CBDT to move the tax audit deadline to October 31. Its representation cited the progressive availability and updating of ITR utilities, changes in financial-statement requirements for non-corporate entities and the reduced time available for audit work after the August 31 deadline for non-audit returns.

Another representation from the Maharshi Bharadwaj Chartered Accountants’ Association, Prayagraj, said tax audits require reconciliation of books and financial statements with GST records, AIS, Form 26AS, TDS and TCS records, statutory liabilities, MSME information, related-party transactions and cash transactions. The association has sought October 31 as an immediate extension and a longer gap between the non-audit return deadline and tax audit deadline as a permanent solution.

No. The tax audit for FY 2025-26, corresponding to AY 2026-27, continues to be governed by the Income-tax Act, 1961.

The Income Tax Department has clarified that the applicable tax audit forms are Form 3CA or Form 3CB, along with Form 3CD, under the old Act. The department has also explicitly stated that the due date for the tax audit report for AY 2026-27 is September 30, 2026.

The new Income-tax Act, 2025 applies to the subsequent tax year. The department says the new Form 26 will be used for tax audits relating to Tax Year 2026-27, with the corresponding audit-report deadline falling in 2027.

Taxpayers should not wait for an extension before completing their audit work.