Tax audit report (Form 3CA/3CB-3CD) — due dates 2026
Upload tax audit report for the previous financial year.
Who must file
Businesses > ₹1 crore (₹10 crore if ≥95% digital) / professionals > ₹50 lakh / ₹75 lakh
Penalty if missed
0.5% of turnover, max ₹1.5 lakh u/s 271B.
Upcoming due dates
| Due date | Filing | Type |
|---|---|---|
| 30 Sep 2026in 110 days | Tax audit report (Form 3CA/3CB-3CD)FY 2025-26 | Income Tax |