ITR Due Date AY 2026-27 if Tax Audit Applies: 31 October 2026

Google searches for “tax audit due date AY 2026-27” mix two different clocks. The audit report (Form 3CA/3CB with Form 3CD) is due on 30 September 2026. The return of income for a person who is required to get accounts audited is due on 31 October 2026, unless the Government notifies a later date.

Who gets 31 October?

A company, firm or individual whose accounts are required to be audited under the Income-tax Act or any other law generally files by 31 October. Transfer-pricing cases that need Form 3CEB follow the 3CEB / extended-ITR timeline, which is later than a plain 44AB audit. Non-audit individuals usually remain on the 31 July track.

File the report first

Upload the tax audit report before you lock the ITR. The return picks up the report acknowledgement. Filing an ITR on 31 October without a 30 September report is how 271B exposure and defective-return notices start.

September workplan

• Week 1–2: close books, GST vs turnover tie-out, TDS vs 26AS.

• Week 3: Form 3CD clauses (especially 8, 13, 21, 22, 26, 31, 34).

• By 30 September: e-file the audit report. Then draft the ITR for 31 October.

Book a tax-audit + ITR slot

PGT & Associates files both the 30 September report and the 31 October ITR for businesses and professionals in Ahmedabad. Call +91-87994-99189 or email info@pgtandassociates.com. Mention AY 2026-27 and whether Form 3CEB also applies.