What must taxpayers check before October 21 tax audit deadline?

The Central Board of Direct Taxes (CBDT) has extended the tax audit report deadline for Assessment Year 2026-27 to October 21. Taxpayers should reconcile sales, purchases, expenses, bank statements and tax records. They must also verify TDS/TCS credits against Form 26AS and AIS, check PAN details, review income calculations and deductions and confirm outstanding tax liabilities before filing.