Income Tax Audit Last Date AY 2026-27: 21 Oct Passed
CBDT Circular 07/2026 (28 September 2026) extended the AY 2026-27 tax audit report date from 30 September to 21 October 2026, and the return date for audit cases from 31 October to 21 November 2026. Check on the portal whether your CA uploaded the report and whether you have accepted it.
The CBDT moved the tax audit report date for assessment year 2026-27 from 30 September to 21 October 2026, and the return date for audited taxpayers from 31 October to 21 November 2026. As of 24 October the audit report date has passed, so the first job is to find out whether your CA actually filed it.
What the circular says
Circular No. 07/2026, dated 28 September 2026, extends the return due date for the persons in serial number 2 of the table under Explanation 2 to section 139(1). The Income Tax Department's own e-filing notice describes the same extension. In practice these are the assessees whose return date was 31 October; the table in the circular is the authority on who is covered. The audit report date moves with it, as the circular puts it, to 21.10.2026 under clause (ii) of the Explanation to section 44AB.
| Item | Date (AY 2026-27) |
|---|---|
| Audit report, earlier date | 30 September 2026 |
| Audit report, extended date | 21 October 2026 |
| Return, earlier date | 31 October 2026 |
| Return, extended date | 21 November 2026 |
Source: CBDT Circular No. 07/2026 (28 September 2026), also announced on the e-filing portal. The circular gives only these dates. It says nothing about interest or penalty. It is issued under the Income-tax Act, 1961 read with section 536 of the Income-tax Act, 2025, and the dates are the only change it makes.
Aaj last date hai: has my CA uploaded the report?
The CA uploads the audit report, but the filing is not complete until you, the taxpayer, respond to it. This is the step people miss: they hear "uploaded" and stop there.
- Log in to the e-filing portal with your own PAN, not the CA's login.
- Open your pending actions or worklist and look for an audit report request from your CA.
- Open the report and check the figures against your books, especially turnover and bank balances.
- Accept it, or reject it with a note if something is wrong.
The portal menu names change between releases, so look for the audit or worklist entry rather than a fixed path. If nothing shows up, ask your CA for the acknowledgement of the upload.
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Tax audit report revise kar sakte hain kya?
The circular does not discuss revision, so do not assume a fresh window. If a figure is wrong, ask your CA what the portal allows for your case, and what has to happen before you file the return. Do this now, not on 21 November.
Due date nikal gayi: ab kya karein?
Do not file the return before the audit report is in place, because the return for an audited case depends on it. Ask your CA three things: was the report uploaded on or before 21 October, what is the acknowledgement number, and if it was late, what is the plan. Any consequence of a late report is for your CA to explain from the Act. The circular itself gives no relief beyond the new dates.
This page is a deadline note, not tax advice. Confirm your own position with your CA or the Income Tax Department.
Who needs a tax audit, and who is covered by this extension
Whether a proprietorship, firm or company needs a tax audit at all is decided by section 44AB of the Income-tax Act, 1961, and it depends on the kind of business or profession and on turnover or receipts. This page does not list the limits, so ask your CA or read section 44AB. The extension covers only the persons referred to in the circular. It does not turn every taxpayer's return date into 21 November. If you are not an audit case, your own return date stays as it was. Tax audit is also separate from a GST audit, which has its own rules and portal.
3CB and 3CD in one line
3CB or 3CA is the audit report, and 3CD is the statement of particulars attached to it. Your CA picks the right pair for your case, you do not choose it.
Documents you may still need to share
Your CA may ask for bank statements, ledgers or certificates as PDFs. If a portal or email rejects a heavy scan, shrink it with Compress PDF. A password-protected ITR-V is covered in this ITR-V password guide.
Checklist before you move on
- Ask your CA for the upload acknowledgement.
- Log in yourself and look for the report waiting for your response.
- Check turnover and bank balances in the report against your books.
- Accept the report, or reject it with a reason.
- Keep 21 November 2026 for the return, if you are an audit case.
Tools for this
Frequently asked questions
Income tax audit last date AY 2026-27 kya hai?
The audit report date was extended from 30 September to 21 October 2026 by CBDT Circular No. 07/2026. The return date for audit cases is now 21 November 2026.
Aaj last date hai, tax audit extension mil sakta hai kya?
The extension already came on 28 September 2026 and ran to 21 October. After that date, no further extension appears in the circular. Check the circulars and notices on incometax.gov.in for anything new.
CA ne tax audit report upload kiya ya nahi, kaise check karein?
Log in to the e-filing portal with your own PAN and look in your pending actions or worklist for the audit report. If it is not there, ask your CA for the upload acknowledgement.
Tax audit report client login se accept kaise karein?
Open the report request in your worklist, check turnover and bank balances, then accept or reject it. Menu names can change, so look for the audit entry.
Due date ke baad tax audit report file ho sakti hai kya?
The circular does not say. Ask your CA what the portal allows and what the consequence is under the Act. This page does not give penalty amounts.
Tax audit aur GST audit same hai kya?
No. Tax audit is under section 44AB of the income tax law and this circular. GST audit follows separate GST rules.
Tax audit kis par lagta hai, proprietorship par bhi?
Section 44AB of the Income-tax Act, 1961 decides this, based on the type of business or profession and on turnover or receipts. Proprietors and firms can be covered. This page gives no limits, so confirm your case with your CA.
Sources
- CBDT Circular No. 07/2026 (28 September 2026), incometax.gov.in (checked 2026-10)
- Income Tax Department e-filing portal, latest news and due dates (checked 2026-10)
Rules and limits change. Always check the latest official notification or portal before you submit a form.