For FY 2025–26, assessed as AY 2026–27, use the Income Tax Act, 1961 tax-audit forms: Form 3CA or Form 3CB, together with Form 3CD. The choice between 3CA and 3CB depends on whether another law requires your accounts to be audited. Do not use Form 26 for this assessment year: that unified form applies to Tax Year 2026–27 under the Income Tax Act, 2025.
Which form should be used for the tax audit for FY 2025–26 (AY 2026–27)?
The Income Tax Department’s guidance for AY 2026–27 specifies the forms under the Income Tax Act, 1961. A tax-audit report consists of one applicable report form—3CA or 3CB—along with Form 3CD. They are not three alternatives from which to choose one.
| Your accounts’ audit status | Report combination | What it covers |
|---|---|---|
| Another law requires your accounts to be audited | Form 3CA + Form 3CD | Form 3CA is the audit report; Form 3CD reports the particulars required under section 44AB. |
| Your accounts are not required to be audited under another law | Form 3CB + Form 3CD | Form 3CB is the audit report; Form 3CD reports the particulars required under section 44AB. |
The classification turns on whether an audit of the accounts is required under another law—not simply on whether an audit has in fact been conducted. If you are unsure whether a law applies to your entity or requires an audit of these accounts, confirm that point with your chartered accountant before selecting the report combination.
What is Form 3CA-3CD?
“Form 3CA-3CD” refers to the combination used when accounts are required to be audited under another law: Form 3CA is the report and Form 3CD is its accompanying statement of particulars. Where that other-law audit requirement does not apply, the corresponding combination is Form 3CB-3CD.
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What Form 3CD contains
The Income Tax Department’s manual describes Form 3CD in two broad parts: Part A, clauses 1–8, contains basic assessee details; Part B, clauses 9–44, contains the particulars. This is a structural overview, not a substitute for reviewing the current form, rules and amendments relevant to the taxpayer’s case.
Who may be required to obtain a tax audit?
The department’s transition FAQ summarizes section 44AB with the following headline thresholds and situations. They help identify when to examine the audit requirement, but they do not by themselves decide every taxpayer’s liability.
| Business or professional situation | Department’s summarized threshold or condition |
|---|---|
| Business sales, turnover or gross receipts | Exceeding ₹1 crore. |
| Business with limited cash transactions | ₹10 crore threshold where cash receipts do not exceed 5% of total receipts and cash payments do not exceed 5% of total payments. |
| Profession | Gross receipts exceeding ₹50 lakh. |
| Specified presumptive-tax cases | Some cases involving opting out of presumptive taxation and reporting income below the prescribed level. |
The presumptive-tax category depends on statutory conditions, and the thresholds must be considered with the law’s applicable provisions and exceptions. A turnover or receipts figure alone is not a complete audit-liability test. Ask a qualified tax professional to assess the facts, including the nature of the activity, applicable presumptive-tax provisions and any relevant exceptions.
What is the due date for filing the tax-audit report for AY 2026–27?
The Income Tax Department lists 30 September 2026 as the ordinary tax-audit-report date for AY 2026–27. On 29 September 2026, it announced that Circular No. 07/2026 extended the date to 21 October 2026 for specified statutory cases. As of 7 October 2026, the extended date had not yet passed for taxpayers who qualify.
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1Fix the driver behind crashes, sound loss and screen glitches2Clear out junk files and repair common Windows errors3Scan for outdated or missing drivers - takes under a minuteThe extension is not stated as applying to every taxpayer subject to audit. The department’s update refers to specified cases, and the eligibility category cannot be determined from the update summary alone. Check the full text of Circular No. 07/2026 and any subsequent notices, then have your tax professional verify whether your facts fall within the stated category. Do not assume the extended date applies simply because a tax audit is required.
How to file the report through the e-Filing portal
The department’s described workflow combines taxpayer authorization on the portal with the CA’s offline preparation and electronic submission. Portal labels and utility instructions may change, so follow the current screens and official filing guidance.
- Assign a chartered accountant. The taxpayer assigns the CA through the Income Tax Department’s e-Filing portal.
- Prepare the report offline. The CA prepares the applicable 3CA-3CD or 3CB-3CD forms using the department’s offline utility.
- Generate and upload the JSON. The CA uploads the JSON file generated by the utility and provides supporting documents as required for the filing.
- Submit with a digital signature. The CA submits the report using a digital signature certificate.
- Verify the submission. The taxpayer verifies the submitted form through the portal and checks its status.
The department’s downloads page lists a common offline utility for both report combinations. Its page showed the latest utility release dated 2 April 2026 and the latest schema release dated 1 April 2026. These are version-specific details, not a guarantee that those remain the latest releases; check the official downloads page before preparing or uploading a report.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Why AY 2026–27 is not the same as Tax Year 2026–27
The new tax-year terminology and form regime can cause confusion, especially for reports prepared or filed after 1 April 2026. The relevant period, not simply the filing date, determines which form framework applies.
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Fix the driver behind crashes, sound loss and screen glitchesFind Drivers →Clear out junk files and repair common Windows errorsFree Scan →| Period | Applicable framework and forms |
|---|---|
| FY 2025–26 / AY 2026–27 | Income Tax Act, 1961 forms: Form 3CA or Form 3CB, together with Form 3CD. |
| Tax Year 2026–27 | Income Tax Act, 2025; unified Form 26 consolidates the former Forms 3CA, 3CB and 3CD. |
Therefore, filing an AY 2026–27 report after the 2025 Act takes effect does not convert it into a Tax Year 2026–27 filing. Use the forms for the period being reported.
Quick Recap
Practical checks before filing
- Confirm that the period is FY 2025–26 / AY 2026–27 and that you are using the 1961 Act forms.
- Establish whether another law requires an audit of the accounts; that determines whether the report is 3CA-3CD or 3CB-3CD.
- Assess audit liability against the applicable section 44AB conditions and exceptions rather than relying on a headline threshold alone.
- Check whether Circular No. 07/2026 applies to your specific statutory case before relying on 21 October 2026 instead of the ordinary 30 September 2026 date.
- Use the current official utility, schema and portal instructions at the time of filing.
- Ask a qualified chartered accountant or tax professional to confirm individual liability, form selection and deadline eligibility.
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