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Jul 19, 2025
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Income tax audit forms are now enabled for business and professional income on ITR e-filing portal, check 5 prominent changes in form 3CA-3CD and 3CB-3CD
On July 18, 2025 the Income Tax Department said that Income Tax Audit using Forms 3CA-3CD and 3CB-3CD are now enabled on the e-Filing ITR portal with many changes. Moreover, the tax department has also released the common offline utility functionality of income tax audit forms Form 3CA, Form 3CB and Form 3CD.
Regarding the changes made in the respective tax audit forms the Income Tax Department released a separate schema change document which lists out a total of 71 changes that have been made in the respective tax audit forms. (35 in Form 3CA-3CD and 36 in Form 3CB-3CD).
The deadline for filing a tax audit report using the respective forms remains unchanged – September 30, 2025 for FY 2024-25 (AY 2025-26). Once the tax audit report is filed, taxpayers are required to file an income tax return (ITR) on or before October 31, 2025.
Tax audit is a mandatory requirement for those taxpayers who have a specified income level from business or profession heads of income and is required to maintain a books of accounts.
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