ITR chase list for CA firms: tax-audit clients file by 21 November 2026 (AY 2026-27)
Short answer (checked 20 Oct 2026): For AY 2026-27 (FY 2025-26), CBDT Circular No. 07/2026 dated 28 September 2026 extended the income-tax return due date for persons at Sl. No. 2 of the table below Explanation 2 to section 139(1) of the Income-tax Act, 1961 (broadly, companies and others whose accounts must be audited, and partners of such firms) from 31 October to Saturday 21 November 2026. The tax audit report date moved to Wednesday 21 October 2026. Transfer-pricing (s.92E) cases are not covered by the circular. Sources: Circular 07/2026 and the PIB release of 28 Sep 2026. This is a starting point, not tax advice. Confirm on the Income-tax e-filing portal before you file.
What you get from this guide: a finished four-week chase plan for your audit clients, from audit report day (21 Oct) to every return filed and verified by Wednesday 18 November 2026, three days before the Saturday due date. Sort every audit client into one of three groups: report filed and accepted (start the return now), report uploaded but not accepted by the client (chase the acceptance today), and report not filed by 21 Oct (escalate to the partner). The one-row-per-client sheet, the collect list, the elections that must go in by the due date, and short client scripts are below. Copy them into your own sheet.
The dates and rules you can rely on
| What | Who | Rule | Date |
|---|---|---|---|
| Tax audit report (Form 3CA/3CB with 3CD), AY 2026-27 | Audit cases at Sl. No. 2, not transfer-pricing cases | s.44AB, specified date as extended by Circular 07/2026 | 21 Oct 2026 (Wed) |
| Income-tax return, AY 2026-27 | Same audit category (companies, audited firms, LLPs and individuals, partners of audited firms) | s.139(1), Expl. 2, Sl. No. 2, extended by Circular 07/2026 | 21 Nov 2026 (Sat) |
| Transfer-pricing (s.92E) cases | Persons who must furnish Form 3CEB | Not covered by Circular 07/2026 | Check the official source |
| Verify the return | Anyone who uploads without a DSC (EVC, Aadhaar OTP or ITR-V) | Notification 2/2024 (Directorate of Systems) | Within 30 days of upload |
| Belated return | Anyone who misses the due date | s.139(4) | 31 Dec 2026, with the consequences below |
Why "file by 18 Nov" and not "by 21 Nov": 21 November is a Saturday. Partners' returns need the firm's final figures first, signatories travel, DSCs expire, and the portal is busiest in the last days. Treat any later extension as a bonus, not a plan.
What a late return costs (no amounts beyond the Act): a fee under s.234F of ₹5,000, or ₹1,000 where total income does not exceed ₹5 lakh (incometaxindia.gov.in); interest under s.234A on tax still unpaid; and business and capital losses of the year cannot be carried forward (s.80 read with s.139(3)). If a return is uploaded on time but verified after 30 days, the verification date counts as the filing date and the late-filing consequences follow (ITR-V FAQs).
Four-week chase plan (20 Oct–21 Nov 2026)
| When | Who | What to ask for or do | Tone tip |
|---|---|---|---|
| Tue 20–Wed 21 Oct | Every audit client | Confirm the audit report is uploaded and that the client has accepted it on the e-filing portal. Note the acknowledgement number on the sheet. Sort each client into its group. | One question: "Have you clicked accept on the audit report we uploaded?" |
| Thu 22–Tue 27 Oct | Group 1 (report accepted) | Download Form 26AS, AIS and TIS fresh. Match TDS/TCS credits and turnover against the books and GST returns. List every mismatch for the client. | Send the mismatch list once, not item by item |
| By Wed 28 Oct | Individual and HUF clients with business income | Decide the tax regime. If the client opts out of the default (new) regime, or re-enters it, Form 10-IEA must be filed on or before the s.139(1) due date (e-filing portal). | Get the choice in writing |
| By Fri 30 Oct | Audited firms and LLPs | Finalise the firm's computation and share each partner's remuneration, interest on capital and share of profit, so partners' returns can follow. | File the firm first, partners right after |
| 2–6 Nov | All groups | Compute tax, interest under s.234B/234C and self-assessment tax. Send the client the challan amount and the date it must be paid. | Say the amount and the date in one line |
| 9–13 Nov | All groups | Draft ITR to the client with a one-page summary (income, tax, refund or payable, losses carried forward, elections made). Collect "OK to file". | Ask for approval, not for review comments |
| By Wed 18 Nov | All groups | File and verify. Companies verify with a DSC. Others verify the same day by DSC or EVC/Aadhaar OTP; do not leave it to the 30-day window. | Save the ITR-V and acknowledgement per client |
| Thu 19–Sat 21 Nov | Internal only | Due date buffer. Note the acknowledgement, or the reason each pending client has not filed, and tell the client in writing what a late return costs. | Never file on presumed consent |
If a client's audit report was not filed by 21 October, the partner handling the file should speak to the client the same day; the return also needs the audit details, so a late report delays the ITR. Penalty exposure for a late audit report sits in the Act (s.271B); check the current text before you quote anything to a client.
The one-row-per-client sheet
| Client and PAN | Entity / ITR form | Audit report ack no. and date accepted | 26AS / AIS matched | Tax payable and self-assessment challan | Elections due with the return | Draft sent / client OK | Filed (ack no.) / verified (date) |
|---|---|---|---|---|---|---|---|
| Client A, client PAN | Company, ITR-6 | ack no., date | Y / mismatches listed | ₹ amount, challan date | none / 10-IEA / 10-IC or 10-ID / Form 67 / loss c/f | dates | ack no., date |
Use one tab for companies (ITR-6), one for firms and LLPs (ITR-5) and one for individuals and HUFs (ITR-3), with partners listed under their firm. A filter on the last column is your daily status report.
Collect list for each audit client
- Audit report acknowledgement number and proof the taxpayer accepted it on the portal
- Audited financial statements and the final tax computation inputs (disallowances, depreciation, deductions claimed)
- Form 26AS, AIS and TIS downloaded after the audit report date, with any mismatch explained
- Advance tax challans for FY 2025-26 and any self-assessment tax already paid
- Brought-forward losses and unabsorbed depreciation from last year's return
- For partners: remuneration, interest on capital and share of profit from the audited firm
- Regime choice in writing; Form 10-IEA where an individual or HUF with business income opts out of, or re-enters, the default regime
- Companies exercising a s.115BAA or s.115BAB option for the first time: the option form (10-IC / 10-ID) is due by the s.139(1) due date; check the official source
- Foreign income with tax credit claimed: Form 67, due on or before the s.139(1) due date (e-filing portal)
- Bank account for refund pre-validated on the portal
- Signatory's DSC valid and registered on the portal (mandatory for companies)
- Pending notices or outstanding demands on the portal, so the return does not contradict a reply already given
Clients ask fewer "when is my return due?" questions when the dates sit on a one-page calendar with your firm's name on it. Free national dates and a browser .ics builder: free CA due-date calendar tool.
WhatsApp / email script pack
Accept the audit report: "Hello. We have uploaded your tax audit report for FY 2025-26. Please log in to the income-tax portal and accept it today; the last date is 21 October. Reply 'done' once accepted."
Start the return: "Your income-tax return for FY 2025-26 is due on 21 November (a Saturday). We plan to file by 18 November. Please send [list] by [date]."
Mismatch list: "Form 26AS/AIS shows [n] items that do not match your books (list attached). Please confirm or send the supporting document for each by [date], so the return matches the department's data."
Tax to pay: "Self-assessment tax of ₹[amount] is payable before we file. Please pay it by [date] using the challan details attached and send us the challan copy."
Sign-off: "Your return for FY 2025-26 is ready. One-page summary attached. Please reply 'OK to file' by [date], and keep your DSC (or Aadhaar-linked mobile for OTP) ready so we can file and verify the same day."
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If you want branded quarterly packs
The White-Label Client Compliance Calendar for CA Firms (₹999/year) sends four quarterly packs with your firm name on the DOCX, PDF and WhatsApp image, plus national .ics/.xlsx and extension notes, so moved dates like 21 October and 21 November reach every client's page. Files are made after checkout (not instant). 14-day refund from when you receive the first pack. Disclosure: that is an Unadhi product. You can use this chase list without buying anything.
This guide is general information, not tax advice and not an official government publication. Circulars, forms and dates can change by notification. Check the Income-tax e-filing portal and the current circular before you file or message clients. Your firm stays responsible for advice to your clients.
Sources to re-check
- CBDT Circular No. 07/2026, 28 Sep 2026 (ITR due date for Sl. No. 2 audit cases 31.10.2026 → 21.11.2026; audit report specified date → 21.10.2026): incometaxindia.gov.in
- PIB press release, 28 Sep 2026: pib.gov.in
- Income Tax Department, interest and fees (s.234F): incometaxindia.gov.in
- e-filing portal, FAQs on the 30-day time limit for verification (Notification 2/2024): incometax.gov.in
- e-filing portal, returns and forms for individuals with business income, AY 2026-27 (Form 10-IEA, Form 3CB-CD, Form 3CEB timing): incometax.gov.in
- Related guides: tax audit report due 21 Oct 2026 · GSTR-9/9C chase list · advance tax 15 Dec reminder plan · what belongs on a white-label calendar
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