Chartered Accountant · ICAI M.No. 153926 · FRN 136869W · Reviewed on 7 October 2026
Statutory audit — tied to the AGM
The Companies Act, 2013 fixes no standalone “audit due date”. Section 96 requires the AGM within six months of the financial year end — 30 September for a March year-end — and the audited financial statements with the auditor’s report must be laid at that AGM. So the audit must finish comfortably before 30 September. A company’s first AGM gets longer: nine months from the end of its first financial year.
Tax audit — 30 September
Under section 44AB of the Income-tax Act, 1961, the audit report is due by the “specified date” — one month before the ITR due date. Audit-case returns are due 31 October, so the report (Form 3CA with 3CD for companies) lands on 30 September. CBDT extends these dates in some years by notification — verify the current year’s position before relying on an extension. Missing it invites a section 271B penalty: 0.5% of turnover, capped at ₹1,50,000. From Tax Year 2026-27 the audit requirement continues under section 63 of the Income-tax Act, 2025.
The ROC calendar after the AGM
Once the AGM is held: AOC-4 (financial statements) within 30 days, MGT-7 or MGT-7A (annual return) within 60 days, and ADT-1 within 15 days of any auditor appointment. Late filing accrues ₹100 per day per form with no upper cap — which is why the AGM date anchors everything. Our audit practice runs this full calendar for client companies.