Due dates · Tax
Income tax audit report due date: how it sits before the ITR date
The tax audit report under section 44AB is usually due before the ITR date for audited cases. See the audit report vs ITR timeline, Form 3CA/3CB/3CD, section 44AB thresholds, the section 271B penalty, and how CBDT extensions work.
In this guide
The tax audit report under section 44AB is usually due by 30 September of the assessment year, one month before the ITR date for audited cases, which is normally 31 October. The report is filed in Form 3CA or 3CB with the Form 3CD statement of particulars. Transfer pricing cases run a month later. Missing it can attract a section 271B penalty. CBDT can extend the date by notification, so confirm the current date on the official portal.
What the tax audit report due date means
People search "income tax audit report due date" and expect it to match the ITR date. It does not. When your accounts are audited under section 44AB, two dates run in sequence: the tax audit report has an earlier date, and the income tax return has a later one. The report is meant to be finished and uploaded first, so the audited numbers are already on record when you file the return.
The usual pattern is 30 September of the assessment year for the audit report and 31 October for the return in audited cases. The assessment year is the year in which you file for the previous financial year's income. These are the recurring statutory dates. For any given year, confirm the current date on the official portal, since CBDT can shift it by notification.
Audit report date vs ITR date for audited cases
The table maps the two dates side by side. The transfer pricing track runs one month later on both counts, because those cases also file Form 3CEB under section 92E.
| Case | Audit report due date | ITR due date |
|---|---|---|
| Normal audit under section 44AB | 30 September of the assessment year | 31 October of the assessment year |
| Transfer pricing cases (Form 3CEB under section 92E applies) | 31 October of the assessment year | 30 November of the assessment year |
The audit report is uploaded by the chartered accountant and then accepted by the taxpayer on the e-Filing portal. Only after acceptance is the report treated as furnished. Plan the report a few days ahead of its own date so the acceptance step and the return both have room.
Who needs a tax audit under section 44AB
Section 44AB decides who must get accounts audited. The thresholds below are the standard rule. The exact limits can change through a Finance Act, so treat these as the general position and verify the current threshold for your assessment year before you rely on it.
| Category | General threshold that triggers audit |
|---|---|
| Business | Turnover exceeding Rs 1 crore, raised to Rs 10 crore where cash receipts and cash payments are each 5% or less of the total |
| Profession | Gross receipts exceeding Rs 50 lakh |
| Presumptive scheme opt-out (44AD / 44ADA) | Income declared below the presumptive rate and total income exceeds the basic exemption limit, in the situations the section specifies |
Settle whether audit applies at all before you watch any date. If your accounts do not need audit, the 30 September report date is not yours, and your ITR date is the ordinary non-audit date instead.
Form 3CA vs 3CB and what 3CD is
The audit report itself comes in one of two forms, and the choice depends on whether another law already requires an audit. Rule 6G sets this out.
- Form 3CA: used where the taxpayer is already required to get accounts audited under any other law, for example a company audited under the Companies Act. The 44AB report rides on top of that statutory audit.
- Form 3CB: used where the taxpayer is not required to be audited under any other law, so the audit is only under the Income-tax Act.
- Form 3CD: the statement of particulars attached in both cases. It carries the detailed clauses the auditor reports on, and it is the same whether the report is on 3CA or 3CB.
In practice the split is simple: audited elsewhere means 3CA, audited only for tax means 3CB, and Form 3CD travels with either one.
Penalty under section 271B if you miss it
If you fail to get the accounts audited or fail to furnish the report by the due date, section 271B provides a penalty of 0.5% of turnover or gross receipts, subject to a maximum of Rs 1,50,000. The percentage runs on the turnover figure, and the cap limits how large it can get. This is the standard penalty figure under section 271B. Treat it as the general rule and confirm the current amount on an official source, since statutory penalty amounts can be revised.
Section 273B allows the penalty to be dropped where there is a reasonable cause for the failure. The report being late for a genuine, documented reason is treated differently from simply not doing it. The safer path is to furnish the report on time and keep the return on schedule behind it.
How CBDT extensions work and how to verify one
CBDT often extends the tax audit report due date, and sometimes the ITR date behind it, through a circular or notification. Extensions are common enough that a forwarded screenshot feels believable, which is exactly why you should confirm it before changing your plan. When an extension is real, you should be able to do all three:
- Find a CBDT circular or notification with a number and date.
- Open it from an official Income Tax, CBDT, or gazette source and read the PDF.
- Read who it covers: which assessment year, which assessees, and whether it moves the report date, the ITR date, or both.
If any of those is missing, keep to the original date. Watch the Income Tax latest news page and the e-Filing home banners, which is where the department posts live season messages. An extension of the report date does not automatically move the ITR date by the same span, so read exactly what a notification changes.
Common mistakes around the audit report due date
- Treating the audit report date and the ITR date as the same day, then starting the report too late.
- Uploading the report but skipping the taxpayer acceptance step, so the report is not treated as furnished.
- Picking Form 3CB when the taxpayer is a company audited under the Companies Act, where Form 3CA applies instead.
- Assuming a report-date extension also extends the ITR date without reading the notification.
- Using last year's section 44AB threshold when a Finance Act has changed it for the current assessment year.
Where Complied AI fits
Audit report and ITR dates move through CBDT circulars and notifications, and an extension for one does not always move the other. Complied AI keeps CBDT updates in one feed so you can open the source document behind a change instead of trusting a forward. When you need the rule itself, read the section 44AB and 271B text next to the update rather than only the headline date.
Practical checks
Common questions
What is the tax audit report due date under section 44AB?
The tax audit report is usually due by 30 September of the assessment year, which is one month before the ITR due date for audited cases. Confirm the current date on the e-Filing portal, because CBDT can extend it.
Is the audit report due date the same as the ITR due date?
No. The audit report comes first, usually 30 September, and the ITR for audited cases follows, usually 31 October. The report has to be furnished and accepted before or along with the return.
What is the penalty for missing the tax audit report date?
Under section 271B, failure to get accounts audited or furnish the report can attract a penalty of 0.5% of turnover or gross receipts, subject to a maximum of Rs 1,50,000. A reasonable cause can be a defence under section 273B.
When should Form 3CA be used instead of Form 3CB?
Form 3CA applies when the taxpayer is already required to get accounts audited under another law, such as a company audited under the Companies Act. Form 3CB applies when the audit is only under the Income-tax Act. Form 3CD is attached in both cases.
Verification path
Official sources used
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