Audit report due date extend or

Yes. CBDT through Circular No. 10/2024 dated 29th September 2024, has extended the deadline for filing various audit reports under the Income-tax Act, 1961 for Assessment Year 2024-25. Initially set for 30th September 2024, the due date for furnishing audit reports has now been extended to 7th October 2024.

As of September 23, CBDT has not issued any notification extending the September 30 audit report deadline for AY 2026-27. The statutory deadline stands.

What we know:
- September 30, 2026 remains the due date for tax audit reports (Form 3CA / 3CB / 3CD) under Section 44AB.
- October 31, 2026 remains the ITR due date for taxpayers subject to audit.
- Multiple professional bodies including ICAI have petitioned CBDT for an extension to October 31, 2026. No response yet.
- Last year (AY 2025-26), the deadline was extended to October 31, 2025. This creates expectations but no guarantee.

Practical advice:
- Do NOT assume an extension will come. Keep working to September 30.
- If CBDT grants an extension, it will appear on incometax.gov.in as a notification. Check the official portal, not news.
- Missing September 30 without an extension: Section 271B penalty is the lower of Rs 1.5 lakh or 0.5% of turnover/gross receipts.

This [tax deadlines checklist for September 2026](https://taxgarden.in/blog/september-2026-tax-deadlines-tax-audit-advance-tax-tds-checklist) has all the pending due dates including the advance tax and TDS deposit deadlines in the same window.