3CA Due Date, Penalty and How to File
3CA (Tax Audit Report (Form 3CA/3CB-3CD)) applies to Private Limited Company, One Person Company (OPC) and LLP. Tax audit report by 30 Sep. Penalty under 271B: 0.5% of turnover or Rs 1,50,000, whichever is lower. Source: vakilsearch.com tax-audit-section-44ab
3CA at a glance
- Form
- 3CA/3CB-3CD
- Applies to
- Private Limited Company, One Person Company (OPC) and LLP
- Due date
- 30 September every year
- Category
- Income Tax
- Filing portal
- Income Tax Portal
- CA required
- Yes, a CA/CS is required
- Penalty / consequence
- Penalty under 271B: 0.5% of turnover or Rs 1,50,000, whichever is lower.
Dates reflect Indian statute as of mid-2026 and are extension prone (the MCA and CBDT issue circulars). Always confirm with your CA before filing.
When 3CA applies, and when you can skip it
Turnover over Rs 1 cr (Rs 10 cr if 95%+ digital) for business, or gross receipts over Rs 50 lakh for a profession. Companies are also audited under the Companies Act.
An LLP below the 44AB limits and below the LLP Act audit limits has no tax audit; skip.
3CA: frequently asked
What is the due date of 3CA?+
3CA (Tax Audit Report (Form 3CA/3CB-3CD)) is due 30 September every year.
Who needs to file 3CA?+
3CA applies to Private Limited Company, One Person Company (OPC) and LLP. Turnover over Rs 1 cr (Rs 10 cr if 95%+ digital) for business, or gross receipts over Rs 50 lakh for a profession. Companies are also audited under the Companies Act.
What is the penalty for late 3CA?+
Penalty under 271B: 0.5% of turnover or Rs 1,50,000, whichever is lower.
Never miss 3CA again.
Smriti reminds you (and your CA), free for 1 year. Get nudged at 30, 15, 7, 3, 1 and 0 days before 3CA and every other deadline for your entity. No credit card.
Get started free