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Why income tax department sent tax audit reminders to 12,000 professionals ahead of October 21 deadline

image Sangeeta Ojha
By Sangeeta Ojha

3 min read | Updated on October 14, 2026, 08:03 IST

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SUMMARY

The income tax department has nudged 12,000 tax professionals to file pending audit reports for AY 2026-27 before the October 21 deadline.

Why income tax department sent tax audit reminders to 12,000 professionals ahead of October 21 deadline

Under Section 44AB of the Income-tax Act, 1961, certain businesses and professionals are required to get their accounts audited.

The income tax department has sent SMS messages and emails to around 12,000 tax professionals, reminding them to file pending tax audit reports for the assessment year 2026-27 by the extended deadline of October 21, official sources said on Tuesday, PTI reported.
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The outreach follows the department's finding that a significant number of tax audit reports remained pending despite the extension of the original September 30 deadline to October 21, sources told PTI.

The reminders were sent to selected professionals who had filed fewer than 50% of the tax audit reports in Form 3CD for AY 2026-27 compared with the reports they filed in the previous financial year, as the report.

More than 19.5 lakh tax audit reports had been filed for AY 2026-27 so far.

Tax audit deadline extended to October 21

The Central Board of Direct Taxes (CBDT) extended the deadline for filing tax audit reports for AY 2026-27 from September 30 to October 21, 2026, giving taxpayers and professionals additional time to complete the required formalities.

The deadline for filing income tax returns for the specified category of taxpayers whose accounts are subject to audit was also extended to November 21, 2026.

What is SAKSHAM NUDGE?

SAKSHAM NUDGE is a data-driven, non-intrusive initiative of the tax department that encourages taxpayers to report their income accurately and meet their tax compliance obligations on time.

Under the campaign, the department uses available filing data to identify potential gaps and send targeted reminders to encourage timely action.

The initiative has now been extended to tax professionals, recognising their important role in ensuring tax compliance. Around 12,000 professionals were contacted in the latest outreach.

Who needs to file a tax audit report?

Under Section 44AB of the Income-tax Act, 1961, certain businesses and professionals are required to get their accounts audited.

Broadly, the requirements include:
Businesses: A tax audit is generally required when sales, turnover or gross receipts exceed ₹1 crore in a financial year. The threshold can increase to ₹10 crore if both cash receipts and cash payments do not exceed 5% of their respective totals.
Professionals: A tax audit is generally required when gross professional receipts exceed ₹50 lakh in a financial year.
Presumptive taxation cases: Certain taxpayers declaring income below prescribed levels or opting out of presumptive taxation may also be required to undergo an audit, depending on the applicable provisions.

Which forms are used for tax audit reports?

Tax audit reporting generally involves the following forms:
Form 3CA: Used when the taxpayer's accounts are already required to be audited under another law.
Form 3CB: Used when the taxpayer's accounts are not required to be audited under another law.
Form 3CD: Contains the prescribed particulars accompanying the tax audit report.

The chartered accountant prepares and furnishes the applicable audit report electronically, while the taxpayer must ensure that the applicable filing requirements are completed within the prescribed timelines.

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About The Author

image Sangeeta Ojha
Sangeeta Ojha is a business and finance journalist with experience across leading media platforms like Mint and India Today. She has built a reputation for covering a wide range of personal finance topics, including income tax, mutual funds, insurance, savings and investing.

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