Tax Audit Report Filing – Due Date: 21 October 2026

Taxpayers whose accounts require an audit under Section 44AB must submit their Tax Audit Report electronically using Form 3CA/3CB and Form 3CD. Timely filing ensures compliance with Income Tax regulations and helps avoid penalties under Section 271B. Verify the applicable deadline before filing.

Documents Required for Tax Audit Report Filing

Businesses and professionals must keep the following documents ready for tax audit filing:

• Balance Sheet and Profit & Loss Account

• Books of Accounts and Ledgers

• Bank Statements and Reconciliation

• Purchase and Sales Invoices

• GST Returns and TDS/TCS Records

• Fixed Assets and Depreciation Details

• Loan Statements and Expense Records

• Previous Year's Income Tax Return and Audit Report

These documents help the Chartered Accountant verify financial records and prepare Form 3CA/3CB and Form 3CD.