Summary of this article
Income Tax Department contacts 12,000 professionals over pending audit reports.
Tax audit report filing deadline for AY 2026-27 is October 21.
More than 19.5 lakh tax audit reports have been filed so far.
The Income Tax Department has contacted around 12,000 tax professionals to speed up the submission of tax audit reports for assessment year 2026-27. The move comes after the filing deadline was extended, with a large number of reports still pending.
The department has sent SMS messages and emails to professionals who have filed fewer than 50 per cent of the audit reports they submitted in the previous financial year. The outreach aims to improve filing levels before the revised deadline of October 21.
The Income Tax Department Nudges Professionals
The Income Tax Department has brought tax professionals under its SAKSHAM NUDGE campaign to encourage timely compliance. The initiative uses available data to identify gaps in tax reporting and prompt the concerned parties to complete their obligations.
This action focuses on professionals whose current-year tax audit report filings are significantly lower than their numbers from the previous financial year. The department is seeking to address pending submissions before the expiry of the extended deadline.
The original deadline for filing tax audit reports was September 30, 2026. The extension to October 21 provided additional time for taxpayers and their representatives to complete the required process.
What Is Form 3CD And Who Needs To File It
Form 3CD contains information required for a tax audit under the Income-tax Act, 1961. It accompanies the tax audit report and provides details needed to check whether a taxpayer has met applicable tax requirements.
Tax audit requirements generally cover businesses and professionals whose turnover and/or gross receipts fall within the limits prescribed under the income tax laws. Eligible taxpayers usually appoint a chartered accountant to examine their accounts and prepare the required audit documents. The applicable report and statement must then be submitted electronically within the prescribed period.
A tax audit report is different from an income tax return (ITR). Filing the audit documents does not automatically complete the taxpayer’s separate ITR filing obligation.
How Many Tax Audit Reports Have Been Filed
According to a report by PTI, more than 195,000 tax audit reports had been filed for assessment year 2026-27 as on date. However, the Income Tax Department has not disclosed the total number of reports pending submission, the report added. The outreach is based on a comparison between the tax professionals’ current-year filings and their filings in the previous financial year.
Those who had completed less than half their earlier-year filing count received the department’s messages, the report said.
What Should Taxpayers Do Before October 21
Taxpayers required to undergo an audit should check whether the audit has been completed and the report has been successfully submitted.
They should also provide any pending documents or information requested during the audit process. Taxpayers must separately verify their ITR deadline and other applicable requirements, as the audit report and return are distinct filings.
