TAX-AUDIT-TP — Tax Audit Report (transfer pricing cases)
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) where transfer pricing applies, uploaded by the chartered accountant by 31 October — one month before the 30 November return.
- Due
- 31 Oct 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)
- The authority
- Income Tax Department
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chartered accountant can record that they have checked it, against the rule as it read on the day — and that record is withdrawn automatically if the rule later changes.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-TP binds an entity:
- tax audit applicable
- transfer pricing applies (s.172)
- Filed on:
- Income Tax e-Filing
- Usually owned by:
- Accountant
- Typical effort:
- 24 hours
Common questions
- When is TAX-AUDIT-TP due?
- 31 Oct each year. It falls due once a year.
- Who has to file TAX-AUDIT-TP?
- It applies to tax audit applicable and transfer pricing applies (s.172).
- What is the penalty for filing TAX-AUDIT-TP 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
- Where is TAX-AUDIT-TP filed?
- Income Tax e-Filing.
Get told before TAX-AUDIT-TP 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-TP, and nothing else — no newsletter, no other obligations, 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.
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.