BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//Kush Khair//Tax Calendar//EN
CALSCALE:GREGORIAN
X-WR-CALNAME:Kush Khair - Educational Tax Calendar
X-WR-TIMEZONE:Asia/Kolkata
METHOD:PUBLISH
BEGIN:VEVENT
UID:c41dfd2e2a125639df09e3a8450d223ec966a6ef7f83fc2c6bf678576ba3fef5@kush
 -khair-calendar
DTSTAMP:20261114T001248Z
DTSTART;VALUE=DATE:20261021
SUMMARY:Tax audit report — ordinary audit cases
CATEGORIES:Income tax
DESCRIPTION:Kush Khair | Educational tax calendar\nPersonal professional 
 profile\; ICAI member without a Certificate of Practice. No engagement is
  created.\nLogo: https://kushkhair.com/assets/img/kush-khair-logo.png\n\n
 For persons within the circular’s row 2 scope who require a section 44A
 B report\, the normal 30 September audit-report date becomes 21 October 2
 026 consequentially under explanation clause (ii) to section 44AB. Not ev
 ery row 2 person requires a tax audit report. This does not extend all au
 dit/report obligations or section 92E cases.\n\nApplicability: AY 2026–
 27 / previous year 2025–26: persons in serial number 2 of the table bel
 ow Explanation 2 to section 139(1)\, Income-tax Act\, 1961. Companies\; o
 ther persons requiring accounts audit\; covered audited-firm partners and
  spouses where section 5A applies. Section 92E cases are excluded.\nStatu
 s: Notified extension\nYear: AY 2026–27\nSource: https://www.incometax.
 gov.in/iec/foportal/sites/default/files/2026-09/Circular-7-2026.pdf\n\nRe
 minder only\; verify current applicability and any officially notified ch
 ange.\nCurrent due date: 2026-10-21\nNormal due date: 2026-09-30\nExtende
 d due date: 2026-10-21\nNotification: CBDT Circular 07/2026\, dated 28 Se
 ptember 2026\; F. No. 225/128/2026/ITA-II\nSource checked: 2026-10-04T00:
 15:52+00:00\nExtension review: Official extension verified\; this entry u
 ses the extended date.\nThis is a one-day\, all-day reminder\; no recurri
 ng deadline is implied.
ATTACH;FMTTYPE=image/png:https://kushkhair.com/assets/img/kush-khair-logo
 .png
URL:https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-09
 /Circular-7-2026.pdf
END:VEVENT
END:VCALENDAR