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Tax audit deadline remains September 30 as CAs seek extension
The government has set September 30, 2026, as the deadline for many tax audit reports.
Some chartered accountant groups want the deadline moved to October 31.
They say there is not enough time because forms and online tools became available gradually.
They also say audits require checking many records, including GST and tax records.
The government has not officially approved an extension.
This means September 30 is still the deadline.
The newer tax law does not change this deadline for the current year.
Businesses should give their accountants all required documents as soon as possible.
The tax audit report deadline for FY 2025-26 and AY 2026-27 remains September 30, 2026.
Several chartered accountant and tax professional associations have requested an extension to October 31.
The associations cited delayed forms and utilities, added reporting requirements, and a compressed compliance schedule.
The new Income-tax Act, 2025 does not change the deadline for the current audit year.
Taxpayers should provide all pending records to their chartered accountants and proceed without waiting for an extension.
- Who
- Businesses and professionals covered by tax audit, chartered accountant associations, the Central Board of Direct Taxes, and the Income Tax Department.
- What
- Associations have requested that the tax audit report deadline be extended from September 30 to October 31, 2026, but no extension has been announced.
- Where
- The deadline applies to the Indian income-tax filing system.
- When
- The current deadline is September 30, 2026, for FY 2025-26 and AY 2026-27.
- Why
- Associations cited a compressed compliance calendar, delayed release of forms and utilities, additional reporting requirements, and the time needed for reconciliation and verification.
Extension Seekers
Current Deadline
Whether more time is needed
Extension Seekers
Chartered accountant and tax professional associations want the deadline moved to October 31 because of delayed forms and utilities, added reporting requirements, and the substantial reconciliation work required.
Current Deadline
The Income Tax Department has confirmed September 30, 2026, as the applicable deadline, and the CBDT has not issued an extension.
Effect of the new tax law
Extension Seekers
Associations are seeking additional time under the existing compliance arrangements for AY 2026-27.
Current Deadline
The new Income-tax Act, 2025 does not alter the current deadline; it applies to the subsequent tax year, when Form 26 will be used and the audit deadline will fall in 2027.
Key facts
- Current deadline
- September 30, 2026
- Requested extension
- October 31, 2026
- Financial year
- FY 2025-26
- Assessment year
- AY 2026-27
- Applicable audit forms
- Forms 3CA or 3CB, along with Form 3CD
- Government position
- The CBDT has not announced an extension; September 30 continues to apply
- Records needed
- Bank statements, GST records, TDS and TCS details, fixed-asset schedules, loan information, statutory dues, and related-party transaction details
Sources
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