Income tax audit last date: 21 Oct is deadline; last-minute checklist for taxpayers before submission | List from expert

With the tax audit report deadline of 21 October approaching, taxpayers need to check their books, reconcile turnover and GST records, review key Form 3CD disclosures, and confirm portal submission. Here are the checks an expert suggests taxpayers should complete before filing.

The tax audit report deadline for AY 2026-27 was earlier extended from 30 September to 21 October 2026. With the new deadline approaching, taxpayers need to complete a few last-minute checks before submission to ensure that everything is in order and they remain on track to file their income tax return (ITR) by the extended deadline of 21 November 2026.

Here’s the last-minute checklist suggested by an expert.

What are the key checks taxpayers should complete before filing the tax audit report?

Siddharth Maurya, Founder and Managing Director, Vibhvangal Anukulara, suggested that taxpayers should complete the following checks before their chartered accountants (CAs) file the tax audit report on the income-tax portal.

• Finalise the books of accounts: Ensure that the books have been finalised and that all financial information being reported is complete and accurate.
• Reconcile turnover and revenue: Match the turnover reported in the books of accounts with GST returns, sales invoices, and bank statements.
• Review expenses and liabilities: Check expense claims, outstanding obligations, loans, and fixed assets. Ensure that depreciation has been calculated in accordance with the applicable policy and tax rules.

Which disclosures and clauses in the tax audit forms require special attention?

Maurya said that for FY 2025-26, taxpayers subject to tax audit under the applicable provisions of the Income-tax Act, 1961, must furnish Form 3CA along with Form 3CD if their accounts are audited under another law. In other cases, Form 3CB must be furnished along with Form 3CD.