Tax audit submission by your CA is only half the job before the 30 September deadline

What To Do

Filing your tax audit report through a chartered accountant is not the final step of the compliance process. Taxpayers must log into the income-tax e-filing portal and explicitly accept the report by 30 September 2026 for assessment year 2026-27. The compliance workflow begins when the taxpayer assigns the relevant tax audit form to the auditor. The CA then reviews the accounts, prepares the documents, and uploads the report using a Digital Signature Certificate. Form 3CA or 3CB contains the main audit report, while Form 3CD provides the prescribed particulars. Once the auditor submits these documents, the taxpayer receives a confirmation alert on their registered email address and mobile number.

Portal Verification

The report lands directly inside the taxpayer's Worklist under Pending Actions on the official e-filing portal. The taxpayer must open the file, check the contents, and click the Accept button. If any errors appear, the taxpayer should discuss them with the auditor before giving approval. Rejecting the report requires providing a specific reason. According to Isha Sekhri, founder of Isha Sekhri and Associates LLP, forgetting to accept the report after the auditor uploads it is a common procedural lapse, and a report is not considered validly furnished unless the taxpayer accepts it on the portal. After clicking accept, the user moves to the e-Verify page. Verification is completed using an Aadhaar OTP, a Digital Signature Certificate, net banking, or bank and demat account electronic verification codes. Successful completion generates a Transaction ID and an Acknowledgement Receipt Number that users must save for their records.

Context

Tax audits are mandatory for businesses and professionals crossing specified financial thresholds, ensuring transparency and accuracy in financial reporting. Staying mindful of both auditor upload deadlines and taxpayer acceptance steps prevents heavy financial penalties and compliance hurdles.