Tax audit report — Form 3CA/3CB-3CD
Income-tax Act, 1961 · Section 44AB · CBDT · Annual
Due 28 October 2026(30 September of the assessment year)
Demo / Awaiting source verificationWhat it is
Audit of accounts and furnishing of the tax audit report by a chartered accountant.
Who must comply
Persons carrying on business or profession exceeding the prescribed turnover or receipts.
What to file
Form 3CA or 3CB with the statement of particulars in Form 3CD.
Penalty for delay
Penalty under Section 271B of 0.5% of turnover, up to Rs. 1,50,000.
Applicability
Assessees crossing the audit turnover threshold
Applicable taxpayers
Audit assessees
📜 Official Proof
- Source Authority
- Central Board of Direct Taxes
- Source Type
- Official Portal
- Notification / Circular
- Section 44AB, Income-tax Act
- Published
- 1 April 1984
- Effective
- 1 April 1985
AI Verified Summary · AI-generated summary based on official source
Section 44AB requires the audit report to be obtained and furnished one month before the ITR due date.
AI confidence 91% · Cross-checked against the official document listed above.