Income Tax Return: Audit Forms Live On e-Filing Portal, Here's Who Needs To File

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Posted by AI on 2025-07-18 16:15:56 | Last Updated by AI on 2025-07-18 15:08:45

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The Income Tax Department's e-filing portal now makes audit forms for Assessment Year (AY) 2025-26 accessible to the public. These forms are essential for tax audit reports filed under Section 44AB of the Income Tax Act, 1961.

The move comes after the Institute of Chartered Accountants of India (ICAI) urged the Central Board of Direct Taxes (CBDT) to consider the availability of electronic audit forms on the official e-filing website.

Anyone required to undergo a tax audit under Section 44AB must file these forms. Such individuals and businesses include local authorities, firms, trusts, associations, and individuals whose accounts are required to be audited as per the Income Tax Act.

In a notification dated November 23, the CBDT stated that revisions could be made to the audit forms to rectify any errors identified during the filing process. However, any changes made subsequent to the submission of the form should be documented in the form itself, along with the relevant date and reason.

Understanding the importance of accurate tax compliance, ICAI had previously requested the CBDT to facilitate the electronic filing of tax audit forms. The CBDT was also requested to enable features in the electronic verification mechanism for greater transparency and efficiency.

This recent development reflects the ongoing efforts to streamline the tax auditing process, particularly in preparation for the upcoming fiscal year. For individuals and businesses subject to tax audit requirements, early access to the electronic audit forms can help ensure compliance and facilitate a smoother process during the upcoming tax season.

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