tax audit

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ARPIT PATEL (Querist)

22 August 2016 60 is for a company and how many partnership/proprietorship audits a CA can conduct means giving a 3CD report

Jaymin Sabhaya

Jaymin Sabhaya (Expert)

23 August 2016 Dear Sir,

Please follow following link - - -
https://taxguru.in/chartered-accountant/audit-limit-60-tax-audit-assessment-year-icai.html

ARPIT PATEL

ARPIT PATEL (Querist)

09 September 2016 Due date of filling of return extended to 17/10/2016 is there date extend for tax audit???

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

26 July 2025 Hey! Here’s 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.

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