The tax-audit report under section 44AB is ordinarily due on 30 September following the previous year. The return of income of a person liable to tax audit is ordinarily due on 31 October. The Central Board of Direct Taxes sometimes extends one or both. This site’s compliance calendar is written to the notified date, with a note that extensions are taken within one working day of the notification. For AY 2026-27 the ordinary report date is 30 September 2026.
Answer
When is the tax-audit report due?
The ordinary date of 30 September, and how extensions are treated.