Due date of Filing Tax Audit Return FY 2022-23, AY 2023-24
An individual falling under the purview of section 44AB is required to conduct an audit of their accounts and secure the audit report by or before the 30th of September in the relevant assessment year. For instance, if we consider the tax audit report for the financial year 2022-23, corresponding to the assessment year 2023-24, it must be obtained on or before September 30, 2023.
This tax audit report is mandated to be submitted electronically by a Chartered Accountant to the Income-tax Department. Once the report is filed by the Chartered Accountant, the taxpayer is responsible for endorsing the report through their e-filing account with the Income-tax Department.