The Income Tax Audit due date is September 30, 2026 for AY 2026-2027 and this is applicable to a particular group of taxpayers. Only chartered accountants can conduct an Income Tax Audit and the CA needs to complete the audit and upload the tax audit report on the e-filing ITR portal on the taxpayers’ behalf.
Under Section 44AB of the Income-tax Act, 1961, taxpayers carrying on a business or specified profession must get their accounts audited by a Chartered Accountant and furnish a tax audit report.