When is the tax audit report due under section 44AB?

When is the tax audit report due?

The tax audit report under section 44AB is usually due by 30 September of the assessment year, one month before the 31 October return date for audited cases. Two dates run in sequence: the report is finished and uploaded first, so the audited numbers are already on record when the return is filed.

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.

Does the audit report precede the ITR?

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.

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.

Does an upload on 30 September count as furnished?

Not on its own. A tax audit report is furnished only once the taxpayer accepts the uploaded Form 3CA or 3CB with Form 3CD on the e-Filing portal, so an upload on 30 September with acceptance in October misses the date. Treat the acceptance step, not the upload, as the deadline event.

Does an extended report date move the ITR date too?

Not automatically. A CBDT circular that extends the section 44AB report date states its own scope, and it can move the report date while leaving the 31 October return date untouched. Read the operative paragraph for the assessment year, the class of assessees, and which of the two dates it actually changes.

Who needs a section 44AB tax audit?

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.

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.

Is Form 3CA or Form 3CB correct?

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.

What is the section 271B penalty?

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 do I verify a CBDT audit extension?

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:

1. Find a CBDT circular or notification with a number and date.
2. Open it from an official Income Tax, CBDT, or gazette source and read the PDF.
3. 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.

Why do tax audit reports get filed late?

• 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 are audit date extensions published?

Section 44AB report-date extensions are published as CBDT circulars or orders under section 119, and an extension for the report does not always move the return date. Complied AI keeps CBDT updates in one feed so you can open the source document behind a change instead of trusting a forward. For how the ITR date itself moves, read our guide to CBDT ITR extensions.