With the September 30, 2026 deadline for tax audits under Section 44AB of the Income-tax Act approaching, Chartered Accountants across India are facing increasing pressure to complete pending audit assignments and meet the statutory timeline.
The tax audit deadline for Assessment Year 2026-27 remains September 30, while the corresponding income-tax returns for taxpayers covered by tax audit are due by October 31, 2026.
At present, there is no official announcement from the Central Board of Direct Taxes (CBDT) regarding an extension of the tax audit deadline.
Views of #ICAI Central council member CA Sanjay Agarwal on #Taxaudit due date extension
— Atul Modani (@atulmodani) September 11, 2026
Video courtesy, Instagram handle of CA Palak Bansal pic.twitter.com/c1RXcUvxoO
ICAI Urges CAs to Plan Ahead
Amid growing discussions among the profession over the workload and completion status of tax audits, ICAI's CA Sanjay Agarwal has indicated that the Institute would not seek an extension unless there are compelling or urgent reasons.
The message comes at a time when many professionals are working under tight timelines during the ongoing tax audit season.
Rather than relying on a possible extension, members have been encouraged to plan their assignments, manage workloads efficiently and work towards completing audits within the existing deadline.
Associations Seek More Time
While ICAI's position has emphasised timely completion, some professional associations have raised concerns about the pace of tax audit work and have sought additional time.
The concern is particularly visible among practitioners who report that a significant portion of their audit assignments is still pending.
In a recent poll, more than 80% of participating CAs reportedly said that they had completed only around 10% to 30% of their tax audit work. Such figures have added to concerns that a section of the profession could face considerable pressure as the deadline approaches.
The demand for an extension is therefore being linked primarily to workload and the relatively low completion levels reported by some practitioners.
Divided Views Among Tax Professionals
The profession currently appears divided on whether an extension should be sought.
One side believes that additional time may be necessary, particularly for practitioners handling a large number of audits or facing operational challenges during the season.
The other view is that repeatedly seeking extensions may not be the best solution. Instead, professionals should focus on better planning, workflow management and efficient use of available resources to complete assignments within the prescribed timeline.
This difference in approach has kept the extension debate active as September 30 draws closer.
No CBDT Extension Notification Yet
For now, the statutory position remains unchanged.
The September 30 deadline continues to apply to tax audit reports under Section 44AB for AY 2026-27, and the related return filing deadline remains October 31 for taxpayers covered by the applicable tax-audit provisions.
Unless the CBDT issues a formal notification extending the deadline, taxpayers and professionals should proceed on the assumption that the existing dates will remain applicable.
What CAs Should Do Now
With the deadline approaching, professionals handling tax audits may benefit from prioritising assignments based on their complexity and the availability of client information.
Key areas to focus on include:
- Identifying audits where documentation or client confirmations are still pending.
- Prioritising complex assignments that require greater review time.
- Following up with clients for missing information at the earliest.
- Allocating audit work within the team based on workload and expertise.
- Completing review and quality-control procedures well before the final filing date.
- Avoiding dependence on a possible extension unless one is officially announced.
Extension or No Extension: The Deadline Still Stands
The current debate highlights the pressure faced by tax professionals during the audit season. While requests for additional time continue to emerge, there is no confirmed extension from the CBDT at present.
For CAs, the safest approach is therefore to work with the September 30 deadline as the operative date and plan accordingly.
Any change in the statutory timeline will become effective only when formally notified by the competent authority.
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