- Audit report (44AB)
- Due 30 September 2026
- ITR (audit cases)
- Due 31 October 2026
- Extension status
- None yet from CBDT
- Late penalty (271B)
- 0.5% of turnover, max ₹1.5 lakh
The short version
- For AY 2026-27, the tax audit report under Section 44AB is still due 30 September 2026, and the related ITR on 31 October — no CBDT extension has been issued as of now.
- CA bodies and trade associations have filed 40+ representations (and a Rajasthan High Court writ) seeking a move to 31 October, citing late/buggy ITR utilities, a compressed window after non-audit ITRs ran to 31 August, and heavy GST/TDS reconciliations.
- There's precedent — last year's Circular 14/2025 extended the AY 2025-26 date to 31 October — but relief, if any, tends to come at the eleventh hour and isn't guaranteed.
- Until an official circular appears, treat 30 September as the operative date. Missing it risks a Section 271B penalty even if an extension follows.
It's the last week of September, which means the annual tax-audit scramble — and the annual campaign to extend the deadline. The requests are loud and, this year, well-founded. But as things stand, the date has not moved. Here's exactly where it stands, why it keeps happening, and what to do about it right now.
The dates, as they stand
| Case | Audit report (TAR) | ITR |
|---|---|---|
| Ordinary Section 44AB | 30 September 2026 | 31 October 2026 |
| Transfer pricing (Sec 92E) | 31 October 2026 | 30 November 2026 |
AY 2026-27 is the last cycle governed by the Income-tax Act, 1961 — even though filing happens after 1 April 2026 — before the Income-tax Act, 2025 takes over from tax year 2026-27 (with the successor audit provision and a new form). That transition is itself one of the reasons professionals are asking for breathing room.
Who needs a tax audit
- Businesses with turnover above ₹1 crore — raised to ₹10 crore where both cash receipts and cash payments stay at or below 5% of the totals.
- Professionals with gross receipts above ₹50 lakh.
- Presumptive-tax cases where a taxpayer opts out or declares income below the prescribed limit (with total income above the basic exemption).
- The forms: Form 3CA (where accounts are audited under another law) or 3CB (otherwise), each with Form 3CD carrying the detailed particulars.
Why the extension is being demanded
This isn't a manufactured crunch. The working window has genuinely shrunk: non-audit ITRs were extended to 31 August, compressing the run-up to the audit season; ITR utilities and forms have been released and revised late, sometimes mid-season, so audits can't be finalised against forms that are still changing; and the same weeks carry GST annual returns and TDS/TCS filings, plus AIS/26AS reconciliations. Form 3CD now also asks for more — GST-2.0 rate mapping and MSME payment disclosures among them. Layer on the new-Act transition and regional disruptions (Rajasthan municipal elections, festivals), and it's easy to see why over 40 representations have reached the Finance Ministry, with a High Court writ listed for hearing.
Section 119 — the statutory safety valve
Extensions come through Section 119, which lets the CBDT issue orders for the efficient administration of the Act. Clause 119(2)(a) is the one used to relax due dates — provided the order is not prejudicial to assessees. There's a live legal debate on whether the Board can move the audit "specified date" alone without also shifting the related ITR date, and some High Courts have said it can't; in practice, CBDT has issued circulars treating the date as extendable — as it did with Circular 14/2025 last year.
The deeper problem: it happens every year
Strip away the drama and this is a sequencing problem, not a work-ethic one. Utilities and forms are notified late; independent GST and TDS deadlines were set without accounting for their overlap with the audit timeline; and each delay upstream quietly eats into the real audit window, however efficiently the work is done. As several professionals have argued, the durable fix isn't a last-minute reprieve every September — it's moving upstream deadlines earlier, releasing utilities on time, or formally recognising 31 October as the realistic audit date going forward.
Don't file your plans on an extension
A representation — even an MP-forwarded one or a court listing — is not a notification. Until CBDT publishes a circular, 30 September is the date. Missing it can attract a Section 271B penalty of 0.5% of turnover or gross receipts, capped at ₹1.5 lakh — and last-minute pressure raises the risk of incomplete or erroneous filings even if relief is later granted. If an extension does come, treat the extra time as a chance to improve quality, not to start late.
What to do right now
- Work to 30 September. Prioritise assignments by complexity and by how much client information is still pending.
- Close the reconciliations. GST annual return, TDS/TCS, AIS/26AS and turnover — these are the usual bottlenecks; clear them first.
- Finalise 3CD disclosures — including the newer GST and MSME-payment items — against signed financials.
- Recheck the date near the deadline. If a circular appears, it will land late; verify the official position before you file, but don't wait for it.
Racing the tax-audit deadline?
efiletax completes your Section 44AB audit — reconciliations, Forms 3CA/3CB and 3CD, and the related ITR — accurately and on time, whatever CBDT decides.
Talk to our tax teamDisclaimer: This article is general information current as at the date of publication. The tax-audit position can change if the CBDT issues a circular under Section 119 — always verify the latest official position before filing. This is not legal or tax advice; please consult a qualified professional. Talk to efiletax before acting.