New Delhi, Sept. 1 -- With the 31 August deadline for non-audit taxpayers for AY 2026-27 now over, the focus shifts to taxpayers whose accounts are subject to tax audit.

These taxpayers have more time to file their income tax returns (ITRs), with the deadline set for 31 October 2026.

Siddharth Maurya, Managing Director, Vibhavangal Anukulkara, mentioned that an individual or business is considered a tax-audit taxpayer if the conditions under Section 44AB of the Income Tax Act, 1961, are met.

He said such taxpayers are required to get their books of account audited by a Chartered Accountant. The audit involves verifying financial information such as turnover, receipts and expenses.

"A non-audit taxpayer is a person who is not required ...