Tax Audit (Sec 44AB)
Quick Reference for Your Business
Income-Tax Audit by a CA – Who Must Get Audited • Forms & Due Dates • Penalties
01
Who Must Get A Tax Audit
AY 2026-27
| Category | Threshold |
|---|---|
| Business | Turnover > ₹1 crore (> ₹10 crore if cash receipts & payments each ≤ 5%) |
| Profession | Gross receipts > ₹50 lakh |
| 44AD (presumptive) | If declaring < 8% / 6% and total income above basic exemption |
| 44ADA (presumptive) | If declaring < 50% and total income above basic exemption |
02
Forms & Due Dates
| Item | Detail |
|---|---|
| Audit forms | Form 3CA/3CB + 3CD (statement of particulars) |
| Audit report due | 30 September 2026 (FY 2025-26) |
| ITR due (audit cases) | 31 October 2026 |
| Transfer pricing cases | Form 3CEB by 31 Oct; ITR by 30 Nov |
03
Penalty for Default
Section 271B
0.5%
of turnover / gross receipts, up to a maximum of ₹1,50,000 for failing to get audited or file the report in time.
Knock-on effects
Late ITR interest under 234A, loss of certain deductions, and higher scrutiny risk.
Note: Only a practising CA can sign a tax audit. The report must be uploaded and accepted on the e-filing portal before the ITR is filed. Penalty under 271B can be waived for genuine reasonable cause (Section 273B). (AY 2026-27 follows the existing framework; the Income-tax Act 2025 applies from the next year.)
04
Why Clients Trust M/s Durganjali & Associates
A real, qualified Chartered Accountant
A practising CA who completes your 44AB audit cleanly and on time — no 271B surprises.
Audits that hold up
Proper working papers and documentation that stand up to regulators, banks and the department.
Deadlines never missed
We track every due date so penalties never catch you off guard.
Clear updates in your language
Simple updates in Telugu and English — you always know where things stand.
Honest, practical advice
Straight answers you can act on — no jargon, no overselling.
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