Tax Audit under Section 44AB (AY 2026-27): Thresholds, Forms

A tax audit under Section 44AB is a CA's review of your accounts， reported in Form 3CD (with 3CA/3CB). Here's when it applies for FY 2025-26. Turnover and cash test Business: audit if turnover exceeds ₹1 crore — the limit rises to ₹10 crore if cash receipts and cash payments are each below 5% of the total (a largely digital business). Profession: audit if gross receipts exceed ₹50 lakh (the ₹10 crore relaxation doesn't apply). Forms and datesItemDetail Audit report 3CA/3CB + 3CD Report due 30 September 2026 ITR (audit cases) 31 October 2026 Revised Clause 22 of Form 3CD needs detailed MSME-payment reporting (linked to Section 43B(h)) — track MSME dues all year. ，。