INCOME-TAX RULES 2026 · OLD FORM 3CB
Form 3CB is now Form 26 from tax year 2026-27
Form 3CB is now Form 26, the tax audit report and statement of particulars, under the Income-tax Rules 2026. Form 26 applies from tax year 2026-27. Tax audits of FY 2025-26 (AY 2026-27), including those being filed now, are still reported on Form 3CA or 3CB with 3CD under the 1961 Act.
| WHEN | FORM TO USE |
|---|---|
| Tax audits of FY 2025-26 (AY 2026-27) | Form 3CA or 3CB with 3CD |
| Tax year 2026-27 onwards | Form 26 |
Tax audit forms
Common questions
- Is Form 3CD replaced for the tax audits being done now?
- No. Tax audits of FY 2025-26 (AY 2026-27) are still reported on Form 3CA or 3CB with 3CD under the 1961 Act. Form 26 applies from tax year 2026-27.
- Is there a limit on how many tax audits a partner can sign?
- Yes. ICAI's limit is 60 tax audits per partner in a year from 1 April 2026, counted in the year the report is signed and across every firm a partner belongs to. Audits under 44AB(c), (d) and (e) and revised reports are not counted.
- What is the due date of the tax audit report for AY 2026-27?
- CBDT extended it from 30 September to 21 October 2026, in a press release of 28 September 2026. The formal order was still to follow, so check it before relying on the later date for interest under section 234A.
Keeping a tax audit register?
Track each partner against the 60-audit limit and record the UDIN, client PAN and form for every report.
All new form numbers →Form 3CA →Form 3CD →
Only mappings confirmed by at least two independent sources are listed: TDSMAN's mapping table, taxupdate.in, TaxGuru, ClearTax, ebizfiling.com and other vendor guides, read on 19 September 2026. Forms 27D to 133, 16B to 16E to 132 and 26AS to 168 were added after a further reading on 8 October 2026. Confirm on the e-filing portal before filing.