The Chartered Accountants Association, Jalandhar, has submitted a representation to the Finance Minister seeking extension of the due dates for furnishing Tax Audit Reports, Forms 10B/10BB and other audit-related reports, along with consequential extension of Income-tax Return filing deadlines for AY 2026-27. The Association acknowledges the introduction of a separate 31 August 2026 due date for business taxpayers not liable to audit but submits that the staggered compliance calendar has resulted in considerable overlap of professional work during August and September. It highlights that the Tax Audit Report is presently due on 30 September 2026, audit-case ITRs other than transfer-pricing cases on 31 October 2026, and ITRs with transfer-pricing reports on 30 November 2026. The representation also points to delayed availability of ITR forms and online utilities, including ITR-3, ITR-5, ITR-7 and ITR-6, which it states has reduced the effective preparation period for audit cases. The Association further states that ICAI has introduced a lengthy financial-statement format for non-corporate assessees, broadly similar to the format used by corporate entities, requiring substantially more detailed information, disclosures, compilation, reconciliation and verification by Chartered Accountants. It therefore requests that the Tax Audit Report due date be extended from 30 September 2026 to 31 October 2026, with corresponding extension of Forms 10B, 10BB and other audit-related reports/forms, or alternatively that the Tax Audit Report and audit-case ITR due dates both be synchronized at 31 October 2026. The representation emphasizes that the request is intended to facilitate accurate, complete and properly verified statutory compliance.
CHARTERED ACCOUNTANTS ASSOCIATION
(C R Building, Model Town Road, Jalandhar)
For correspondence care:- CA. Ashwani Jindal, General Secretary,
498-LA, Model Town, Near Geeta Mandir, Jalandhar
Email: [email protected], Mobile 9876063350
September 06, 20265
To
The Honorable Finance Minister
Government of India
North Block, New Delhi – 110001
Subject: Request for Extension of Due Date for Tax Audit Reports, Forms 10B/10BB and Income-tax Returns for AY 2026-27
Respected Madam,
The Chartered Accountants Association, Jalandhar, on behalf of taxpayers, respectfully submits this representation seeking your kind consideration for extension of the due date for furnishing Tax Audit Reports (TAR),, Forms 10B/10BB and other audit-related reports, along with consequential relief in filing Income-tax Returns for AY 2026-27.
At the outset, we appreciate the taxpayer-friendly decision to introduce a separate due date of 31 August 2026 for business taxpayers not liable to audit, instead of the earlier common due date of 31 July. However, this has resulted in considerable overlap of compliance work during August and September for taxpayers and professionals handling audit cases.
The present due dates are:
| Particulars | AY 2026-27 |
|---|---|
| Business – Non-Audit ITR | 31 August 2026 |
| Tax Audit Report | 30 September 2026 |
| Audit ITR – Other than TP | 31 October 2026 |
| ITR with TP Report | 30 November 2026 |
Thus, the effective period between the Tax Audit Report and the corresponding audit-case ITR has been reduced to one month, while the audit and reporting workload has substantially increased.
Delayed availability of ITR Forms and Utilities
The first release of ITR forms during the current year was considerably delayed, particularly for audit cases:
- ITR-3 – 18 June 2026
- ITR-5 – 07 July 2026
- ITR-7 – 09 July 2026
- ITR-6 – 04 August 2026
The online utilities were made available subsequently, often after a further gap of 15–20 days. Consequently, the effective period available to taxpayers for preparation and filing has been substantially reduced.
Additional compliance burden on Non-Corporate Assesses
It is also pertinent to submit that this year ICAI has implemented a mandatory lengthy financial-statement format, broadly similar to the format followed by corporate entities, for non-corporate assessees.
This requires taxpayers to compile and provide substantially more detailed financial information and disclosures. The same also requires verification and authentication by Chartered Accountants as part of the audit/compliance process.
The preparation, compilation, reconciliation and professional verification of this additional information is considerably time-consuming and has added to the compliance burden of taxpayers during an already compressed audit season.
Our Request
In view of the above genuine difficulties, we respectfully request your good office to kindly:
1. Extend the due date for Tax Audit Reports from 30 September 2026 to 31 October 2026;
2. Extend correspondingly the due dates for Forms 10B, 10BB and other audit-related reports/forms; and
3. Alternatively, synchronize the due dates of the Tax Audit Report and audit-case Income-tax Returns at 31 October 2026.
The requested extension is not intended to defer tax payment or provide any undue benefit. It is sought only to enable taxpayers to complete their statutory compliances accurately, completely and after proper audit, reconciliation and professional verification.
Considering the delayed release of ITR forms/utilities and the additional compliance burden introduced during the current year, we earnestly request your good office to consider this representation sympathetically and provide the necessary extension at the earliest.
Thanking you
Yours faithfully,
(CA. Ashwani Kumar Jindal)
General Secretary
M – 9876063350
