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Income tax audit report deadline AY 2026-27: Final day to complete verification on portal

Taxpayers must review and e-verify their tax audit reports on the e-filing portal following the CBDT's extension to 21 October 2026.

By The India Decade

Business — Income tax audit report deadline AY 2026-27: Final day to complete verification on portal
Business — Income tax audit report deadline AY 2026-27: Final day to complete verification on portal · The India Decade

Today, 21 October 2026, is the final date for eligible taxpayers to submit and e-verify their tax audit reports for Assessment Year 2026-27. The Central Board of Direct Taxes had extended the statutory deadline from 30 September to 21 October, giving entities and chartered accountants extra time to fulfill their compliance requirements without operational friction.

The deadline applies to taxpayers who are required to get their accounts audited under Section 44AB of the Income-tax Act, 1961. With the extended deadline arriving today, the tax administration has urged taxpayers to log into the official e-filing portal to ensure their reports are approved and e-verified on time.

How to check tax audit filing status

Taxpayers do not need to wait for verbal updates from their chartered accountants. The Income Tax Department's digital infrastructure provides complete transparency, enabling taxpayers to track the progress of their tax audit filings in real time.

Once a chartered accountant uploads the report, it is immediately listed under the taxpayer's digital worklist. The submission remains incomplete until the taxpayer formally accepts and e-verifies the document online.

Compliance StepRequired ActionResponsible Party
CA AssignmentSelect CA name and form under 'Authorised Partners'Taxpayer
Form AcceptanceAccept filing assignment in portal worklistChartered Accountant
Report UploadUpload JSON file signed with Digital Signature CertificateChartered Accountant
Final ApprovalReview report and complete e-verificationTaxpayer

Prerequisites for filing Form 3CA-3CD and 3CB-3CD

To ensure a smooth filing experience, the Central Board of Direct Taxes outlines specific administrative requirements before initiating the audit report upload:

  • Active PAN status for both the taxpayer and the assigned chartered accountant.
  • Valid registration on the income tax e-filing portal with active login credentials.
  • Active Digital Signature Certificate registered on the portal for both parties.
  • Correct assignment of Form 3CA-3CD or Form 3CB-3CD to the specified chartered accountant for AY 2026-27.

Form 3CA-3CD applies to taxpayers whose accounts are audited under any other existing law, while Form 3CB-3CD applies to those audited exclusively under the Income-tax Act.

Completing the e-verification process

To complete the submission today, taxpayers must log into the income tax e-filing portal and navigate to 'Pending Actions', then 'Worklist', and select 'Pending for Acceptance'. The uploaded audit report will sit under this tab.

After reviewing the uploaded details, the taxpayer must approve and e-verify the form. Once e-verification is confirmed, the portal generates an official acknowledgement, marking the tax audit filing as fully completed. The government's push toward digitised workflows has made the entire compliance loop traceable and accessible directly to citizens.

Key numbers

WhatFigureSource
Original Audit Deadline30 September 2026Central Board of Direct Taxes
Extended Audit Deadline21 October 2026Central Board of Direct Taxes
Assessment Year2026-27Income Tax Department

In this story

NameRole in the story
Income Tax DepartmentMaintains the e-filing portal where audit reports are uploaded and verified.
Central Board of Direct TaxesStatutory body that set and extended the tax audit deadline.

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