ITR_AUDIT · annual Return

Tax Audit 3CA/3CD: Due Date, Checklist & Penalty Details

Statutory filing schedule, legal sections under Income-tax Act, 1961, client document requirements, and late filing consequences for Indian practitioners.

AI Overview Direct Answer

The Tax Audit Report in Form 3CA/3CB and particulars in Form 3CD must be submitted by a practicing Chartered Accountant on or before 30th September of the Assessment Year. Failure to file report on time attracts penalty u/s 271B equal to 0.5% of turnover (capped at ₹1,50,000).

Section: Section 44AB read with Rule 6G · Regulator: CBDT · Reviewed by: FCA Tax Practitioner

Statutory Act & Section

Section 44AB read with Rule 6G

Income-tax Act, 1961

Standard Due Date

Annual Cutoff (Day 30)

Subject to statutory holiday extensions

Who is required to file?

Businesses with turnover exceeding ₹1 Cr (₹10 Cr with 95% digital transactions) and professionals above ₹50 Lakhs.

Statutory Penalty / Late Fee

Penalty u/s 271B 0.5% turnover

Client Document Collection Checklist

Required records to collect from the client before filing Tax Audit 3CA/3CD:

CORS Template

Trial balance

Stock inventory

Depreciation

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Related INCOME TAX Compliances

ITR (Audit/Corporate)