Tax Audit Due 30 September 2026: Checklist for Ahmedabad Businesses

Businesses and professionals covered by tax audit provisions for FY 2025–26 / AY 2026–27 should treat 30 September 2026 as a critical compliance date. The Income Tax Department has confirmed that tax audit reports for AY 2026–27 continue to use the existing Form 3CA/3CB with Form 3CD framework under the Income-tax Act, 1961.

Who may require a tax audit?

Tax audit applicability depends on turnover, gross receipts, cash transaction ratios, profession limits, and presumptive-taxation conditions. Businesses crossing the prescribed turnover thresholds and professionals crossing the applicable gross-receipt threshold should review applicability well before the deadline.

What Ahmedabad businesses should prepare now

Do not wait until September to begin. Close the books, reconcile GST returns with sales, verify TDS credits, review related-party transactions, depreciation schedules, statutory dues, loans and deposits, cash expenses, MSME balances, and other Form 3CD disclosures. Any mismatch identified early is far easier to resolve before the audit is finalised.

Why early tax audit planning matters

Tax audit is not merely a form-filing exercise. It requires financial records, tax positions, and statutory disclosures to agree with one another. Delays can create pressure around finalisation, UDIN generation, report acceptance, and the subsequent ITR filing process.

Tax audit support in Ahmedabad

PGT & Associates supports proprietorships, partnership firms, LLPs, companies, professionals, and growing businesses in Ahmedabad with tax audit, accounting review, Form 3CD reporting, GST reconciliation, and income-tax compliance. To discuss your FY 2025–26 audit, email pgtulsian@gmail.com.