Tax audit due by 21 October: How to pick between Form 3CA and 3CB - and what to do if you filed the wrong one

New Delhi, Sept. 28 -- Under Section 44AB of the Income Tax Act, tax audit reports are filed using two form combinations: Form 3CA-3CD and Form 3CB-3CD.

The Income Tax Department states that Form 3CA-3CD applies when a person is required by or under any law to get their accounts audited, while Form 3CB-3CD applies when the accounts are not required to be audited under any other law.

So, what does this distinction mean, and how do you pick the right form? With the tax audit deadline now extended to 21 October for AY 2026-27, taxpayers should check which form applies to them and know what to do if they have filed the wrong one.

The key question is simple: are your accounts already required to be audited under another law? Under the Incom...