The statutory tax audit report date is 30 September after the financial year, but it has been extended in three of the last four years: to 7 October 2024, 31 October 2025 (and later 10 November 2025) and 21 October 2026. Only AY 2023-24 ran to 30 September without a general extension for ordinary audits.
Facts checked: 9 October 2026. The AY 2025-26 and AY 2026-27 dates and circular numbers were read on the Income Tax Department's news pages. The AY 2023-24 and AY 2024-25 dates come from CBDT announcements as reported by published sources and were not checked against the department's archive. Where an instrument number could not be confirmed, the post says so.
Dates at a glance
| Assessment year (FY) | Statutory date | Extended date for audit report | ITR date for audit cases |
|---|---|---|---|
| 2023-24 (FY 2022-23) | 30 Sep 2023 | None for ordinary audits | 31 Oct 2023 |
| 2024-25 (FY 2023-24) | 30 Sep 2024 | 7 Oct 2024 | 15 Nov 2024 (extended from 31 Oct) |
| 2025-26 (FY 2024-25) | 30 Sep 2025 | 31 Oct 2025, then 10 Nov 2025 | 10 Dec 2025 (extended from 31 Oct) |
| 2026-27 (FY 2025-26) | 30 Sep 2026 | 21 Oct 2026 | 21 Nov 2026 |
Year-wise notes
AY 2023-24. Circular 16/2023 of 18 September 2023, as summarised by secondary sources, moved the Form 10B/10BB date for trusts to 31 October 2023 but left ordinary audits (3CA/3CD, 3CB/3CD) at 30 September. I did not open the circular itself.
AY 2024-25. Reported as CBDT Circular 10/2024 dated 29 September 2024, with a press release on 30 September 2024, moving the report date to 7 October 2024. The return date for audit cases was later moved to 15 November 2024, reported as Circular 13/2024. That return-date circular number comes from a secondary source and is not verified.
AY 2025-26. Circular No. 14/2025 dated 25 September 2025 extended the audit report due date from 30 September to 31 October 2025, and Circular No. 15/2025 dated 29 October 2025 extended it from 31 October to 10 November 2025, in accordance with clause (ii) of the Explanation to section 44AB. Both are listed on the Income Tax Department news archive for 2025. The return date for audit cases moving to 10 December 2025 is reported by secondary sources and was not checked against the circular. Cases with a transfer pricing report appear to have kept a separate return date of 30 November 2025; confirm before relying.
AY 2026-27. Circular No. 07/2026 dated 28 September 2026, as cited on the Income Tax Department news page, moved the report date from 30 September to 21 October 2026 and the return date for audit cases from 31 October to 21 November 2026, for the persons at Sl. No. 2 in the Table below Explanation 2 to section 139(1). See the detailed note and 271B penalty.
What a late report costs
Section 271B: the lower of 0.5% of turnover or receipts, or ₹1,50,000, subject to reasonable cause under section 273B. For turnover of ₹6 crore, 0.5% is ₹3,00,000, so the penalty is ₹1,50,000. Interest under section 234A on unpaid tax follows the return date, not the audit date. Meaning and process are in what is an income tax audit.
Planning habit
Extensions came late each year, mostly in the last week. Do not plan around them. Use the audit calendar, and check the clause first with the tax audit limits and applicability test.
Frequently asked questions
What is the tax audit due date for AY 2025-26?
30 September 2025, extended to 31 October 2025 by Circular No. 14/2025 and to 10 November 2025 by Circular No. 15/2025.
What was the tax audit due date for FY 23-24?
30 September 2024, extended to 7 October 2024.
Was the due date extended for FY 22-23?
Not for ordinary audits, per the sources found. Trusts had a separate extension.
Is the 2026 extension for everyone?
It applies to the category of taxpayers covered by the CBDT communication. Check the client falls in it.
Read the complete guide to section 44AB for the full process.
Statutory facts on this page are checked against their sources, and the page says where it relied on secondary reporting. How we verify · Report an error