Tax Audit Report for AY 2026-27: Where the Due Date Stands and What to Do Before 30 September 2026
This article records the position, as it stood on the afternoon of 28 September 2026, on whether the due date for the tax audit report for FY 2025-26 (AY 2026-27) under Section 44AB will be extended, and sets out the proceedings and representations reported so far.
It matters now because the specified date is two days away. Practitioners are being asked by clients whether to wait for relief or to file, and the answer depends on separating what has been reported from what has legal effect.
The Issue
The tax audit report in Form 3CA or Form 3CB, together with Form 3CD, for FY 2025-26 is due on 30 September 2026 for ordinary audited cases. The income-tax return of an audited assessee is due on 31 October 2026. The Income Tax Department's published guidance continues to state 30 September 2026 for the audit report. No official CBDT order extending the date for this assessment year could be verified at the time of this update.
Professional bodies have made representations, campaigns have been run on social media, and writ petitions have been reported in the Rajasthan and Madhya Pradesh High Courts. The question is whether any of this changes the date before it expires.