The 30 September 2026, deadline for the filing of tax audit reports for the assessment year (AY) 2026-27 is approaching. Even as tax professionals and associated industry associations are looking to seek an extension to 31 October. As of today, no extension or relief has been granted yet, making it vital for taxpayers subject to tax audit to continue preparing themselves for the existing deadline.
According to an FAQ provided on the official website of the Income Tax Department, the question of the due date by which a taxpayer should get their accounts audited has been clearly explained as follows:
What is the due date by which a taxpayer should get his accounts audited?
“A person covered by section 44AB should get his accounts audited and should obtain the audit report on or before 30th September of the relevant assessment year, e.g., Tax audit report for the financial year 2025-26 corresponding to the assessment year 2026-27 should be obtained on or before 30th September, 2026.”
The answer to the question further explained, “The tax audit report is to be electronically filed by the chartered accountant to the Income-tax Department. After filing of report by the chartered accountant, the taxpayer has to approve the report from his e-fling account with Income-tax Department (i.e., at https://www.incometax.gov.in/iec/foportal).”
In order to deal with the current situation more effectively, several professional bodies have requested for additional time, underlining the work involved in reconciliation, verification, audit disclosure, and associated tax compliance. Some have also sought extensions for associated forms.
For example, the Madhya Pradesh Tax Consultants Association (MPTCA), in a representation on 21 September 2026, has urged Union Finance Minister Nirmala Sitharaman to provide immediate relief from the compressed income-tax compliance calendar for Assessment Year (AY) 2026-27 by extending the due date for tax audit reports from 30 September 2026 to 30 November 2026.
Still, for the eligible taxpayers, however, the immediate objective continues to remain completing the audit process on time, rather than waiting or hoping for a possible change in the deadline or extension of any kind.
5 things taxpayers should do now in order to ease the burden
1. Keep books and supporting documents ready
Eligible taxpayers should ensure that their books of account, sales and purchase records, invoices, bank statements, and other supporting documents are complete and properly organised. The focus should be on avoiding inconsistencies and missing data records, as they can delay the audit process.
2. Reconcile GST, TDS and other tax records
GST turnover, taxation numbers, and other relevant information should be diligently cross-checked and reconciled with the books. Taxpayers should also not miss out on verifying TDS and TCS details against Form 26AS and checking the Annual Information Statement (AIS) and Taxpayer Information Summary (TIS) for discrepancies, errors, or any omissions.
3. Review important transactions and disclosures
All transactions involving loans, fixed assets, related parties, statutory dues and significant expenses may require additional verification, cross-checking and tax treatment. These should be carefully reviewed with the auditor before the report is eventually finalised.
4. Check that the tax audit report and ITR match
The figures reported in the tax audit report and the income tax return should be consistent. Particular attention should be paid to turnover, expenses, deductions, tax-related disclosures and brought-forward losses to avoid discrepancies during filing.
5. Do not leave the final approval until the last day
Filing the tax audit report is not necessarily the final action for the taxpayer. Once the chartered accountant uploads the report electronically, the taxpayer has to approve it through their income-tax e-filing account. Time should therefore be kept for this step as well.
What happens if the deadline is extended?
Professional bodies are seeking an extension to 31 October, but taxpayers should not treat the requested date as an approved deadline, as nothing has been finalised as yet. The applicable tax audit report deadline remains 30 September 2026 unless the Central Board of Direct Taxes (CBDT) formally announces a change.
For taxpayers subject to a tax audit, the income tax return filing deadline is 31 October 2026. The two deadlines should therefore not be confused. To clarify the two dates clearly, the tax audit report must be filed by 30 September 2026, unless the government officially extends the deadline. For taxpayers subject to audit, the income tax return (ITR) is separately due by 31 October 2026.
In summary, with the 30 September deadline just a few days away, completing reconciliations and amicably resolving any issues and discrepancies early can go a long way toward alleviating last-minute pressure.
Furthermore, if the government subsequently grants an extension, taxpayers who have already completed most of the work will have greater flexibility rather than having to depend on a last-minute notification.
