As at 26 September 2026, the ordinary due date for furnishing the tax-audit report under section 44AB for assessment year 2026-27 (previous year 2025-26) remains 30 September 2026. The ITR of companies and other tax-audit cases remains, ordinarily, 31 October 2026. If the Board extends either date, this update and the calendar will follow within one working day of the notification.
Files that still lack quantitative stock, GST reconciliation or loan confirmations should be closed in that order. A guide: who needs a tax audit. DIR-3 KYC is due the same day — do not let a DIN deactivation coincide with the audit week. See what is DIR-3 KYC.