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ITR-AUDITcriticalCBDT (Income Tax)

ITR for Audit Cases due date — Income Tax Return (companies and audit cases)

Also searched as: income tax return due date for audited businesses · ITR-AUDIT · ITR-5 / ITR-6

Income tax return for every company, whether or not it has a tax audit, and for any other assessee subject to audit, filed by 31 October of the assessment year.

Next due date

31 October 2027for FY 2026-27

If it is late: Late filing fee up to ₹5,000 under s.428 plus interest under s.423. For periods beginning before 1 April 2026: Late filing fee up to ₹5,000 under s.234F plus interest under s.234A

Track ITR for Audit Cases and every other filing — free for 14 days

Get told before ITR for Audit Cases is due

We will email you a week before the next one, and before each one after that.

One email per occurrence of ITR for Audit Cases, and nothing else unless you tick the box above — and your address is never sold or passed on. We send a link to confirm first, and nothing goes out until you follow it. Every message has a one-click link to stop. See the Privacy Policy.

Due
31 Oct each year
Frequency
Annual
If it lapses
Late filing fee up to ₹5,000 under s.428 plus interest under s.423. For periods beginning before 1 April 2026: Late filing fee up to ₹5,000 under s.234F plus interest under s.234A
Statutory reference
S.263(1), Income-tax Act 2025 (s.139(1), Income-tax Act 1961, for years before 2026-27)

Where this date comes from

The instrument
S.263(1), Income-tax Act 2025 (s.139(1), Income-tax Act 1961, for years before 2026-27)

Mallah Software Services Private Limited has not independently verified this against the gazette. The citation above is the instrument this date is taken from, and it is exact enough for a professional to check. Inside Lawzer a company secretary or chartered accountant can record that they have checked it, against the rule as it read on the day — and that record is withdrawn automatically if the rule later changes. A date nobody has checked says so.

Who has to file it

Every one of these has to hold before ITR for Audit Cases binds an entity:

  • a company, or has its accounts audited
  • not transfer pricing applies (s.172)
Filed on:
Income Tax e-Filing
Usually owned by:
Accountant
Typical effort:
8 hours

Common questions

What is the due date of ITR for Audit Cases?
It is next due on 31 Oct 2027, for FY 2026-27. 31 Oct each year. It falls due once a year.
Who has to file ITR for Audit Cases?
It applies to a company, or has its accounts audited and not transfer pricing applies (s.172).
What is the penalty for filing ITR for Audit Cases late?
Late filing fee up to ₹5,000 under s.428 plus interest under s.423. For periods beginning before 1 April 2026: Late filing fee up to ₹5,000 under s.234F plus interest under s.234A
How do I file ITR for Audit Cases?
On the income tax e-filing portal (incometax.gov.in), the taxpayer assigns the form to their chartered accountant under Authorised Partners. The CA uploads the report with their DSC, and the taxpayer then accepts it from the e-File worklist — the filing is complete only once it is accepted.

This is the standing statutory position. The government extends deadlines often, and an extension is not reflected here until the rule is updated. Mallah Software Services Private Limited is a software company and not a firm of company secretaries or chartered accountants — nothing here is legal, tax or secretarial advice. Confirm the date with your professional before relying on it. See the Professional Disclaimer.

Other Income Tax obligations