New Delhi, Sept. 21 -- If you are filing an income tax return for AY 2026-27 and are covered by a tax audit, this must be completed by 30 September. However, the ITR filing deadline is 31 October 2026.

Here's what you need to know about the key changes in the tax audit forms for AY 2026-27.

Siddharth Maurya, Managing Director, Vibhvangal Anukulara, mentioned that the main tax audit forms are Forms 3CA, 3CB and 3CD.

"Form 3CD is submitted along with either Form 3CA or Form 3CB and provides the required particulars of the tax audit," he added.

Maurya said that an audit of an entity's accounts is required if the annual accounts exceed Rs.1 crore. The limit is extended to Rs.10 crore if cash receipts and cash payments are within 5% of the...