What the notification does
CBDT exercises powers under Section 119 of the Income-tax Act to address electronic filing difficulties encountered by assessees:
- Extends the specified date for filing Form 3CA-3CD and Form 3CB-3CD tax audit reports.
- Clarifies that interest provisions under Section 234A continue to apply for tax payments deferred beyond the original timeline.
- Directs field formations to facilitate e-filing validations without penalty notices for submissions within the extended period.
Who it affects
Corporate assessees, working partners of audited firms, and business taxpayers with gross turnover exceeding statutory audit limits.
Points for finance teams
| ACTION | BY WHEN | OWNER |
|---|---|---|
| Finalise draft audit statements with statutory auditor | Within extended timeline | Finance team |
| Approve electronic form via taxpayer e-filing portal | Immediate on upload | Authorised signatory |
The firm's note
The Central Board of Direct Taxes has extended the statutory deadline for electronic submission of audit reports under Section 44AB for AY 2026-27. Taxpayers and audit teams should ensure final reconciliations are uploaded within the extended window.
Disclaimer. This note is a summary prepared by M Rishabh & Associates for general information as on 26 October 2026. It is not professional advice. Refer to the official notification for the full text, which prevails in case of any difference. See the full disclaimer.