The Income Tax Department enables Forms 3CA-3CD and 3CB-3CD for AY 2025-26 on the e-Filing portal. Understand who needs tax audit under Section 44AB and key deadlines to file ITR with audit reports.
Chartered accountants and assessees can now lodge Forms 3CA-3CD and 3CB-3CD for the fiscal epoch 2024–25 (assessment slab 2025–26) via the Income Tax Department’s official e-Filing gateway.
“KIND ATTENTION TAXPAYERS! Forms 3CA-3CD and 3CB-3CD are now operational on the e-Filing platform with modifications as ordained by Notification No. 23/2025/F. No. 370142/10/2025-TPL,” proclaimed Income Tax India in a communiqué on X.
These intricate forms serve as the backbone for audit dossiers filed beneath Section 44AB of the Income Tax Act, 1961. Where Form 3CA-3CD pertains to individuals and establishments bound by statutory audits under prevailing legal acts (such as the Companies Act, 2013), Form 3CB-3CD is meant for those unencumbered by other audit mandates but still enveloped by the stipulations of Section 44AB.
Their activation on the portal marks the ceremonial inauguration of the tax audit season for AY 2025–26. Statutory audit dossiers, as per convention, must be transmitted by September 30, 2025—unless the CBDT exercises its discretion to prolong the window.
Following the submission of the audit dossier, the corresponding ITR filing must be executed no later than October 31, 2025.
For taxpayers not subjected to audit requisites, the deadline to tender their ITR remains September 15, 2025.
Tax consultants and compliance professionals had been in a holding pattern for this release, as the readiness of these forms is indispensable for adhering to the statutory chronometer—especially for enterprises and freelancers whose revenue streams surpass the demarcated thresholds.
Earlier this calendar month, the Department had unveiled a suite of ITR forms tailored to varying taxpayer cohorts and continues to fine-tune the e-Filing mechanisms for a frictionless compliance experience.
Who Must Traverse the Audit Terrain for Income Tax ITR Filing?
In accordance with the edicts of Section 44AB of the Income Tax Act, 1961, a tax audit is non-negotiable for any business, firm, or individual whose aggregate sales, turnover, or gross proceeds eclipse ₹1 crore during a fiscal term. However, should their aggregate cash intake and disbursement not transcend 5% of total financial movements, this ceiling is elevated to ₹10 crore.
For professionals engaged in intellectual or consultative endeavors, an audit becomes obligatory when receipts pierce the ₹50 lakh barrier.
Entities electing for presumptive taxation under Section 44AD must initiate an audit if their turnover breaches ₹2 crore, or if they declare profits beneath the prescribed notional rate while still exceeding the basic exemption slab. Parallel provisions are codified under Section 44ADA for professionals and Section 44AE for freight operators.
The audit ritual must be conducted by a chartered accountant of record, and the corresponding exposition must be documented in either Form 3CA or 3CB, accompanied by the granular Form 3CD—submitted precisely within the designated temporal boundaries.
This formal rollout by the Income Tax Department is not merely administrative—it marks the countdown for businesses and professionals to ready their ledgers, navigate the audit matrix, and complete filings before the statutory guillotine descends.
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