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of <h1>Taxpayers under Section 44AB must obtain and approve audit reports by September 30 via e-filing.</h1> A taxpayer required to comply with section 44AB must have their accounts audited and obtain the audit report by September 30th of the relevant assessment year. For instance, the tax audit report for the financial year 2022-23, corresponding to the assessment year 2023-24, should be obtained by September 30, 2023. The report must be filed electronically by a chartered accountant with the Income-tax Department. After the report is filed, the taxpayer must approve it through their e-filing account on the Income-tax Department's portal.
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