TAX-AUDITcriticalCBDT (Income Tax)
TAX-AUDIT — Tax Audit Report
Audit report under section 44AB in Form 3CA/3CB with Form 3CD annexure, uploaded by the chartered accountant by 30 September.
- Due
- 30 Sep each year
- Frequency
- Annual
- If it lapses
- 0.5% of turnover, capped at ₹1,50,000 under s.271B
- Statutory reference
- S.44AB, Income-tax Act 1961
Who has to file it
Every one of these has to hold before TAX-AUDIT binds an entity:
- tax audit applicable
- Filed on:
- Income Tax e-Filing
- Usually owned by:
- Accountant
- Typical effort:
- 24 hours
Common questions
- When is TAX-AUDIT due?
- 30 Sep each year. It falls due once a year.
- Who has to file TAX-AUDIT?
- It applies to tax audit applicable.
- What is the penalty for filing TAX-AUDIT late?
- 0.5% of turnover, capped at ₹1,50,000 under s.271B
- Where is TAX-AUDIT filed?
- Income Tax e-Filing.
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.