Explanation
The Income Tax Rules 2026 introduce Form 26 as the consolidated tax audit report. This replaces Forms 3CA (auditor certificate for accounts maintained in prescribed manner), 3CB (for other accounts), and 3CD (statement of particulars). TDS/TCS disclosures previously in Clause 34 of Form 3CD are now in Clauses 49, 50, and 51 of Form 26 — with significantly more granular data requirements. The due date remains 30 September of the Tax Year. Verify on the income-tax portal before filing.