Due Dates ITR — Audit Cases (Companies, Firms, Individuals Requiring Audit)
ITR — Audit Cases (Companies, Firms, Individuals Requiring Audit)
Income-tax Act 2025 (from tax year 2026-27) and Income Tax Act 1961 (tax years before 1 Apr 2026, s.536(2) ITA 2025)
ITR for entities requiring tax audit under s.63, Income-tax Act 2025 (from tax year 2026-27; earlier s.44AB, Income Tax Act 1961). Due 31 October.
Due dates and late fees
| FY | Due Date | Late Fee | Note |
|---|---|---|---|
| FY 2024-25 | 31 October 2025 | s.234F: ₹5,000 | Tax audit report (Form 3CA/3CB + 3CD) due by 30 September |
| FY 2025-26Current | 31 October 2026 | s.234F: ₹5,000 | Tax audit report (Form 3CA/3CB + 3CD) due by 30 September 2026 per s.44AB; check CBDT circulars for any extension |
| FY 2026-27 | 31 October 2027 | ₹5,000 (income > ₹5L) / ₹1,000 (income ≤ ₹5L) — s.428, Income-tax Act 2025 (earlier s.234F(1), Income Tax Act 1961) | Review any Finance Act 2027 amendments before advising on FY 2026-27 filings |
FY-specific notes
FY 2024-25: Tax audit report (Form 3CA/3CB + 3CD) due by 30 September
FY 2025-26: Tax audit report (Form 3CA/3CB + 3CD) due by 30 September 2026 per s.44AB; check CBDT circulars for any extension
FY 2026-27: Review any Finance Act 2027 amendments before advising on FY 2026-27 filings
CBDT frequently extends audit case ITR deadlines. Check income-tax.gov.in for any CBDT Order/Press Release extending the date.
Late fee calculator
Calculate the related statutory fee for this obligation.
Section 234F — Late Fee for Filing ITR After Due Date →