Do these 3 things before closing this tab:
1Clear out junk files and repair common Windows errors2Fix the driver behind crashes, sound loss and screen glitches3Repair Windows errors before they cause bigger problemsForm 26 is India’s new tax-audit report and statement of particulars under Section 63 of the Income-tax Act, 2025. It applies for Tax Year 2026–27. If you are dealing with FY 2025–26 / AY 2026–27, the Income Tax Department says to use the existing Forms 3CA or 3CB, as applicable, together with Form 3CD—not Form 26.
What is Form 26?
Form 26 is the report and statement prescribed under Rule 47 of the Income-tax Rules, 2026 for the tax audit required by Section 63 of the Income-tax Act, 2025. The notified form is titled “Audit report and Statement of particulars required to be furnished under section 63.” The Department says Section 63 corresponds to Section 44AB of the Income-tax Act, 1961.
It is a structured reporting form, not simply a declaration that an audit took place. It records the audit route, relevant audit material and particulars, and the accountant’s observations and qualifications. Which parts and attachments apply depends on whether the accounts were audited under another law and on the circumstances being reported.
Which tax period uses Form 26?
The changeover depends on the tax period. The Department distinguishes the final period under the 1961 Act from the first tax year under the 2025 Act:
The Tool Desk
Outbyte PC Repair FREEClear out junk files and repair common Windows errorsFree Scan →Outbyte Driver Updater FREEScan for outdated or missing drivers - takes under a minuteDriver Scan →#1 Best Overall
| Period | Governing regime and audit forms |
|---|---|
| FY 2025–26 / AY 2026–27 | Income-tax Act, 1961: Form 3CA where accounts are audited under another law, or Form 3CB for other covered cases, together with Form 3CD, as applicable. |
| Tax Year 2026–27 | Income-tax Act, 2025: Form 26 under the Income-tax Rules, 2026. |
In the Department’s description, Form 26 consolidates the earlier Forms 3CA, 3CB and 3CD for the new tax-year regime. Do not substitute it for the old forms when filing for AY 2026–27. The Department’s stated schedule gives 30 September 2027 as the audit-report deadline for Tax Year 2026–27; check for later official changes before relying on that date.
Who may need a tax audit?
The Income Tax Department’s general threshold summary for Section 63 includes these cases:
Rank #2
- Business: sales, turnover or gross receipts above ₹1 crore.
- Business with qualifying low cash transactions: the threshold rises to ₹10 crore where cash transactions are no more than 5% of total receipts and no more than 5% of total payments.
- Profession: gross receipts above ₹50 lakh.
These are general thresholds, not a complete test for every taxpayer. Presumptive-tax choices, opting out of a presumptive scheme, income declared below a prescribed level, and other statutory conditions can affect whether an audit is required. Because the Department’s summary does not enumerate every trigger and exception, check the applicable provisions against your facts or consult a qualified tax professional rather than deciding from the figures alone.
How is Form 26 organized?
The opening directions divide the form according to whether the assessee’s business or professional accounts were audited under another law. They assign different parts and supporting material to each route:
Rank #3
| Audit situation | Parts indicated by Form 26 | Reporting focus |
|---|---|---|
| Accounts audited under another law | Parts A, B and C | Includes the statutory audit report and copies of relevant audited financial statements and related documents. The form asks whether audit observations or qualifications affect income, loss or book profit and requires the effect to be shown where applicable. Section 63 particulars are annexed in Part D. |
| Accounts not audited under another law | Parts A, B and D | Provides the route for the Section 63 particulars where the other-law audit category does not apply. |
The form also calls for the accountant’s observations and qualifications. Its reporting addresses matters such as test-checking based on materiality, reliance on management representation, inability to verify, and other observations. It identifies the accountant and requests membership and firm details; the form says it must be signed by an accountant as defined in Section 515(3)(b).
Where a requirement is answered negatively or with a qualification, the form directs the filer to give reasons. As the notes put it: “Where any of the requirements in this Form is answered in the negative or with qualification, give reasons therefor.” Not every item necessarily applies to every assessee; follow the route and circumstances set out in the form.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What is the audit-report deadline for AY 2026–27?
Deadlines depend on the taxpayer category and official updates. A Department notice dated 29 September 2026 reports that Circular No. 07/2026, dated 28 September 2026, extended the audit-report deadline from 30 September to 21 October 2026 for a specified AY 2026–27 group. The notice identifies that group by reference to persons in Sl. No. 2 of the table below Explanation 2 to Section 139(1) of the 1961 Act; it is not a blanket extension for every taxpayer subject to audit.
For that same specified group, the notice extended the return-filing deadline from 31 October to 21 November 2026. Check the circular and your taxpayer category before applying either date; the Department’s earlier FAQ deadline of 30 September 2026 predates this update.
Recommended Free Tools
Where to check the official form and guidance
Use the notified Form 26 and the Income Tax Department’s guidance to confirm the applicable reporting route, current deadlines and any later changes. The form and general threshold guidance do not replace a case-specific determination, particularly where presumptive-tax provisions or exceptions may apply.
Quick Recap
Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.
