The Central Board of Direct Taxes (CBDT) has extended the due date for filing the tax audit report for AY 2026-27 (FY 2025-26) from 30 September 2026 to 21 October 2026. The due date for filing income-tax returns in audit cases has moved to 21 November 2026. Transfer pricing cases continue to have a separate timeline.
The extension gives breathing room, not a holiday. Below is what to check now.
Who needs a tax audit for FY 2025-26?
The tax audit for FY 2025-26 is still governed by section 44AB of the Income-tax Act, 1961, even though it is filed after the new Income-tax Act, 2025 came into force on 1 April 2026. Broadly, a tax audit is required if:
- Your business turnover exceeds ₹1 crore;
- The limit rises to ₹10 crore only if cash receipts and cash payments are each within 5% of the total;
- Your professional gross receipts exceed ₹50 lakh;
- You opted out of presumptive taxation (sections 44AD / 44ADA) and declare profits below the prescribed rate, in the situations where the law requires an audit.
Check your exact numbers with your chartered accountant; small differences in how turnover is computed can change the answer.
What to finish before the audit
- Close your books and reconcile bank accounts.
- Reconcile TDS in your books with Form 26AS and the AIS.
- Match turnover with GSTR-1 and GSTR-3B, and explain differences.
- Keep loan confirmations, fixed asset records and stock statements ready.
- List payments to related parties and any cash transactions above legal limits.
What changes from next year
From Tax Year 2026-27, tax audits move to section 63 of the Income-tax Act, 2025, and the report is filed in the new Form 26 instead of Forms 3CA/3CB/3CD. Thresholds remain broadly the same, but formats change, so start preparing your records accordingly.
Need your tax audit completed before 21 October? Talk to a partner at SSRA & Co. or WhatsApp us on +91 98101 12652.
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