# Tax audit report (Form 3CA/3CB-3CD): due dates

3CA/3CB-3CD is a annual income tax compliance. The dates below run from 22 October 2026 to the end of FY 2027-28, generated from the Charter statutory calendar, version 2026-09.

## Who it applies to

- Assessees whose accounts need a tax audit

TP-case audit-report date (31 Oct) tracks the extended ITR due date (to be confirmed against the notified text).

Form: 3CA/3CB-3CD. Frequency: annual.

## Upcoming due dates, through FY 2027-28

Dates generated on 22 October 2026.

Next due: 30 September 2027, FY 2026-27 (No transfer pricing).

### No transfer pricing

| Period | Due date |
| --- | --- |
| FY 2026-27 | 30 September 2027 |

### Transfer pricing applies

| Period | Due date |
| --- | --- |
| FY 2025-26 | 31 October 2026 |
| FY 2026-27 | 31 October 2027 |

## Source

[Income-tax Act Section 44AB / Rule 6G: tax audit report due date](https://www.incometaxindia.gov.in/)

Unverified: this rule is to be confirmed against the notified text.

Calendar version 2026-09. Charter reminds 7, 3, 1 days before the due date.

## Related notice types

- [271AAC/271B/271C/272A penalty reply (s.273B reasonable cause)](https://charterai.in/notice/income-tax-271aac-271b-271c-272a-penalty-reply-s-273b-reasonable-cause)
- [Scrutiny assessment notice](https://charterai.in/notice/income-tax-scrutiny-assessment-notice)

## FAQ

### When is the Tax audit report (Form 3CA/3CB-3CD) due?

The next due date from 22 October 2026 is 30 September 2027, for FY 2026-27 (no transfer pricing). Every due date through FY 2027-28 is listed on this page. This rule is to be confirmed against the notified text.

### Who has to comply with the 3CA/3CB-3CD due date?

Assessees whose accounts need a tax audit. TP-case audit-report date (31 Oct) tracks the extended ITR due date (to be confirmed against the notified text).

### Where does this due date come from?

Income-tax Act Section 44AB / Rule 6G: tax audit report due date. It is to be confirmed against the notified text.

### Which notices follow a 3CA/3CB-3CD default or mismatch?

271AAC/271B/271C/272A penalty reply (s.273B reasonable cause); Scrutiny assessment notice.

Add to my calendar: https://charterai.in/sign-up

Canonical: https://charterai.in/due-dates/income-tax-tax-audit-report