Tax audit report (Form 3CA/3CB-3CD): due dates
3CA/3CB-3CD is a annual income tax compliance. The dates below run from 23 October 2026 to the end of FY 2027-28, generated from the Charter statutory calendar, version 2026-09.
- Form
- 3CA/3CB-3CD
- Frequency
- Annual
- Next due date
- 30 September 2027 (FY 2026-27, no transfer pricing)
- Rule status
- Unverified, to be confirmed against the notified text
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).
Upcoming due dates, through FY 2027-28
Dates generated on 23 October 2026 from calendar version 2026-09. They are regenerated daily, and a date notified after that is not reflected until the rule is updated.
No transfer pricing
| Period | Due date |
|---|---|
| Due in financial year 2027-28 | |
| FY 2026-27 | 30 September 2027Next |
Transfer pricing applies
| Period | Due date |
|---|---|
| Due in financial year 2026-27 | |
| FY 2025-26 | 31 October 2026Next |
| Due in financial year 2027-28 | |
| FY 2026-27 | 31 October 2027 |
Source and verification
Income-tax Act Section 44AB / Rule 6G: tax audit report due date.
Unverified: This rule is to be confirmed against the notified text.
FAQs
When is the Tax audit report (Form 3CA/3CB-3CD) due?
The next due date from 23 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.
14 days free · No card required
This page lists statutory due dates for chartered accountants and is not legal advice. A notification or circular can move a date, so check the notified text before you file.