Sunita Somvanshi
If your business or practice requires a tax audit for AY 2026–27, the filing deadline is September 30 — not October 31. The two dates apply to different requirements, and confusing them is a compliance risk.
The Deadline That Often Gets Missed
The Income Tax Department has confirmed that the tax-audit report for FY2025–26 / AY2026–27 is due September 30, 2026 in ordinary cases where the related income tax return (ITR) deadline is October 31. September 30 is the audit-report deadline. October 31 is the ITR deadline. They are not interchangeable.
The tax audit deadline for September 30 2026 applies to taxpayers whose accounts require audit — typically businesses and professionals above the prescribed turnover and receipts thresholds.
What This Means for AY 2026–27 Filers
For taxpayers whose accounts require audit, September 30, 2026 is the ordinary tax-audit report deadline for AY2026–27 where the related ITR deadline is October 31. October 31 is the subsequent return deadline, not an automatic extension for completing the audit report. Transfer-pricing cases follow a different timetable, so taxpayers should identify their category before relying on either date.
Missing the September 30 audit deadline means the ITR filed in October will not have a supporting audit report — a compliance default that can have consequences under the tax law.
Transfer-Pricing Cases: A Different Timeline
Transfer-pricing cases operate under a separate schedule. For these cases, the tax-audit report is due October 31 and the ITR deadline is November 30. If your accounts include international transactions or specified domestic transactions subject to transfer-pricing rules, September 30 is not your deadline — but confirm your category before relying on October 31.
Which Forms Apply This Year
The Income Tax Act, 2025 commenced on April 1, 2026, which has created confusion. Despite the new Act being in force, the Income Tax Department has confirmed that AY2026–27 audits still use the forms from the 1961 Act framework: Forms 3CA, 3CB and 3CD.
The new Act applies to the tax year beginning April 1, 2026. AY 2026–27 relates to FY 2025–26 and continues under the 1961 Act framework. FY2025–26, which ended March 31, 2026, is governed by the old Act. This year’s audit uses the old framework, even though the new legislation is already in effect.
Is an Extension Expected?
As of September 16, 2026, no extension of the September 30 deadline has been announced. The CBDT has the authority to extend due dates, and extensions have been granted in prior years. If an extension is announced before September 30, it would change the filing position for AY2026–27. Check back for any CBDT notification before the deadline.
Closure
For AY2026–27, the ordinary tax-audit report deadline is September 30, 2026 using Forms 3CA/3CB/3CD under the 1961 Act. Transfer-pricing cases have an October 31 audit deadline. The October 31 date most taxpayers associate with filing is the ITR deadline — it is not an extension for audit reports. Any CBDT extension will be published through official channels. Check back for updates if one is announced before September 30.
