Yesterday, income tax payers searched a query on Google on income tax audit date extension. The query got a search volume of more than 10k, which means that taxpayers whose accounts are subject to audit are actively searching for whether the government has announced any extension to the deadline, as it did last year.
The CBDT extended the deadline for filing tax audit reports for FY 2024–2025 from September 30, 2025, to October 31, 2025. However, the Central Board of Direct Taxes (CBDT) has not announced a deadline extension for FY 2025–2026 and assessment year (AY) 2026–2027. Therefore, unless the government grants an extension, September 30 is still the appropriate deadline for taxpayers whose accounts are subject to audit by a CA.
“A person covered by section 44AB should get his accounts audited and should obtain the audit report on or before 30th September of the relevant assessment year, e.g., Tax audit report for the financial year 2025-26 corresponding to the assessment year 2026-27 should be obtained on or before 30th September, 2026,” the Income Tax Department has mentioned on its website.
According to the Income Tax Act of 1961, the audit report for FY 2025–2026 is related to AY 2026–2027. Even if the actual filing takes place after April 1, 2026, it must be submitted in the format specified by the previous Act (Form 3CA/3CB/3CD, if appropriate).
Section 44AB of the Income-tax Act specifies the categories of taxpayers who are required to get their accounts audited by a chartered accountant (CA). The CA conducting the tax audit examines the taxpayer’s accounts and reports the relevant findings and observations in the prescribed format.
The tax audit report must be furnished in Form 3CA or Form 3CB, along with Form 3CD, as applicable. Generally, a taxpayer carrying on a business is required to get their accounts audited if their total sales, turnover or gross receipts exceed Rs 1 crore during the financial year, subject to the conditions prescribed under the Income-tax Act.
For taxpayers whose income tax return (ITR) is due on October 31, 2026, the general tax audit deadline for Assessment Year 2026–2027 is September 30, 2026. Unless the CBDT officially declares an extension, taxpayers should act under the existing deadline.