A separate audit report required under the Income-tax Act, 2025 once turnover crosses the threshold, filed as Form 26 (which replaced Forms 3CA/3CB/3CD from tax year 2026-27).
Who needs this
- Businesses with turnover above ₹1 crore (₹10 crore where cash receipts and payments are each 5% or less of the total).
- Professionals with gross receipts above ₹50 lakh.
What we do
Key deadlines
| Item | Rule |
|---|---|
| Tax audit report (Form 26) | One month before the income-tax return due date: 30 September for most companies; 31 October where transfer-pricing applies |
Documents you'll need
- Audited financial statements; TDS and GST returns; loan and deposit registers; related-party ledger
Download the document checklist (PDF)
Questions we are asked most
Who needs Tax audit?
Businesses with turnover above ₹1 crore (₹10 crore where cash receipts and payments are each 5% or less of the total). Professionals with gross receipts above ₹50 lakh.
What documents do you need for Tax audit?
Audited financial statements; TDS and GST returns; loan and deposit registers; related-party ledger.
Last updated: September 21, 2026.