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TAX-AUDITcriticalCBDT (Income Tax)

Tax Audit Report: due date and penalty

Also searched as: income tax audit · TAX-AUDIT · Form 26 (3CA / 3CB-3CD before 2026-27)

Audit report under section 63 of the Income-tax Act 2025 in Form 26 (under section 44AB of the 1961 Act, in Form 3CA/3CB with Form 3CD, for years before 2026-27), uploaded by the chartered accountant by 30 September.

Next due date

30 September 2027for FY 2026-27

If it is late: 0.5% of turnover, capped at ₹1,50,000 under s.446. For periods beginning before 1 April 2026: 0.5% of turnover, capped at ₹1,50,000 under s.271B

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Get told before Tax Audit Report is due

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

One email per occurrence of Tax Audit Report, 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
30 Sep each year
Frequency
Annual
If it lapses
0.5% of turnover, capped at ₹1,50,000 under s.446. For periods beginning before 1 April 2026: 0.5% of turnover, capped at ₹1,50,000 under s.271B
Statutory reference
S.63, Income-tax Act 2025 and rule 47, Income-tax Rules 2026 (s.44AB, Income-tax Act 1961, for years before 2026-27)

Where this date comes from

The instrument
S.63, Income-tax Act 2025 and rule 47, Income-tax Rules 2026 (s.44AB, 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chartered accountant can record that they have checked it, against the rule as it read on the day — and that record is withdrawn automatically if the rule later changes.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 Tax Audit Report binds an entity:

  • tax audit applicable
  • not transfer pricing applies (s.172)
Filed on:
Income Tax e-Filing
Usually owned by:
Accountant
Typical effort:
24 hours

Common questions

What is the due date of Tax Audit Report?
It is next due on 30 Sept 2027, for FY 2026-27. 30 Sep each year. It falls due once a year.
Who has to file Tax Audit Report?
It applies to tax audit applicable and not transfer pricing applies (s.172).
What is the penalty for filing Tax Audit Report late?
0.5% of turnover, capped at ₹1,50,000 under s.446. For periods beginning before 1 April 2026: 0.5% of turnover, capped at ₹1,50,000 under s.271B
How do I file Tax Audit Report?
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