26 July 2025
Hey! Hereโs what you need to know about tax audit limits and due dates:
1. **How many tax audits can a CA conduct?**
* As per **ICAI guidelines and Income Tax Rules**, a Chartered Accountant can conduct up to **60 tax audits** in a financial year. This limit is for **both companies and firms/proprietorships** combined. So, the total number of audits (with 3CD reports) a CA can sign is capped at 60.
2. **Due date for filing tax audit reports**
* The usual due date for filing the tax audit report (Form 3CD) is **30th September** of the relevant assessment year. * Even if the due date for filing the Income Tax Return is extended (like to 17/10/16 in your example), **the tax audit report due date is generally NOT extended automatically** unless the Income Tax Department specifically notifies an extension. * You should check the official notifications for any extensions on tax audit filing separately.