What Is Form 26 Under Income Tax Rules, 2026?

Form 26 is a new Tax Audit Report form introduced under the Income Tax Rules, 2026. It replaces the earlier Forms 3CA, 3CB and 3CD.

When a business is required to get its accounts audited under Income Tax law, a Chartered Accountant (CA) checks its financial records, including sales, purchases, expenses, income, and tax details.

After checking these records, the CA prepares and submits Form 26 to the Income Tax Department.

Simple Example

Suppose ABC Traders is required to undergo a tax audit. Its Chartered Accountant checks the company's accounting records, GST details, TDS payments and other financial transactions.

After completing the audit, the CA submits Form 26 to report the required tax audit information.

When Will Form 26 Apply?

Form 26 applies from Tax Year 2026–27, beginning on 1 April 2026.

For FY 2025–26 (AY 2026–27), the earlier tax audit forms continue to apply.