Tax audit deadline: What is the last date to submit income tax audit report for AY 2025-26 & who needs to file it? Explained

The deadline for filing income tax audit reports is September 30, 2025, for eligible taxpayers, who must use forms 3CA, 3CD, and 3CB. Late submissions may incur penalties. Recent amendments to Form 3CD, include new reporting requirements for settlement payments, share buy-backs, and enhanced MSME documentation.

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