18-07-2025
Income Tax Return: Audit Forms Now Live On e-Filing Portal For AY 2025-26; Do You Need To File Them?
The forms are crucial for tax audit reports filed under Section 44AB of the Income Tax Act, 1961.
Taxpayers and chartered accountants can now access and file Forms 3CA-3CD and 3CB-3CD for the financial year 2024-25 (assessment year 2025-26) on the Income Tax Department's e-Filing portal.
'KIND ATTENTION TAXPAYERS! Forms 3CA-3CD and 3CB-3CD are now enabled on the e-Filing portal with changes as per Notification No. 23/2025/F. No. 370142/10/2025-TPL," said Income Tax India in a post on X.
KIND ATTENTION TAXPAYERS!Forms 3CA-3CD and 3CB-3CD are now enabled on the e-Filing portal with changes as per Notification No. 23/2025/F. No. 370142/10/2025-TPL — Income Tax India (@IncomeTaxIndia) July 18, 2025
The forms are crucial for tax audit reports filed under Section 44AB of the Income Tax Act, 1961. While Form 3CA-3CD is applicable to taxpayers who are already required to get their accounts audited under any other law (such as Companies Act, 2013), Form 3CB-3CD is for those who are not mandated to undergo audit under any other legislation but still fall under the purview of Section 44AB.
The availability of these forms signals the formal start of the tax audit season for the assessment year 2025-26. Tax audit reports are generally required to be submitted by September 30, 2025, unless extended by the CBDT.
It is important to note that the last date to file non-audit ITRs is September 15, 2025.
Tax professionals had been awaiting the release of these forms, as their availability is essential for completing audits well within the deadline, especially for businesses and professionals with turnover or receipts exceeding the prescribed limits.
Earlier this month, the department released various other ITR forms for different taxpayer categories and continues to update the e-filing utility for seamless compliance.
Who Needs Audit For ITR Filing?
As per Section 44AB of the Income Tax Act, 1961, a tax audit is mandatory for individuals, firms, or businesses whose total sales, turnover, or gross receipts exceed Rs 1 crore in a financial year. However, this threshold is increased to Rs 10 crore if the taxpayer's cash receipts and cash payments do not exceed 5% of total receipts and payments, respectively. For professionals, a tax audit is mandatory if gross receipts exceed Rs 50 lakh.
In the case of taxpayers opting for presumptive taxation under Section 44AD, audit becomes necessary if turnover exceeds Rs 2 crore or if they declare income lower than the presumptive rate and their total income exceeds the basic exemption limit. Similar provisions apply under Section 44ADA for professionals and Section 44AE for transporters. The audit must be conducted by a chartered accountant, and the report must be submitted in Form 3CA/3CB along with Form 3CD before the due date.
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First Published:
July 18, 2025, 14:53 IST
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