Summary: Tax Bar Association, Guwahati, has submitted a representation dated 21 September 2026 to the Chairperson, Central Board of Direct Taxes (CBDT), seeking extension of the due date for furnishing Tax Audit Reports under Section 44AB of the Income-tax Act, 1961 for Assessment Year 2026-27 from 30 September 2026 to 31 October 2026. The Association highlighted the compressed operational timeline available to tax professionals after completion of non-audit returns, staggered release of ITR utilities and forms, enhanced reporting and reconciliation requirements, and recurring difficulties on the income-tax e-filing portal. It stated that auditors are required to reconcile books of account with GST data, the Annual Information Statement (AIS), Taxpayer Information Summary (TIS) and Form 26AS within a limited period. The representation also highlighted floods and infrastructure disruption across Assam and other North Eastern states, including power outages, communication failures and difficulties in accessing offices and client records. It further pointed to the disproportionate compliance burden on small audit firms and sole practitioners in the North Eastern Region. Besides extension of the tax audit deadline to 31 October 2026, the Association has requested extension of the corresponding ITR filing deadline for audit-liable assessees to 30 November 2026 and corresponding extensions for Forms 10B and 10BB and other related audit documentation.
TAX BAR ASSOCIATION
(Registered under the Societies Registration Act, 1860)
Sreeram Market, 2nd Floor, Chatibari, Guwahati – 781001 (Assam)
Mobile: 98643 22559 | E-mail: [email protected]
Date: 21 September 2026
To
The Chairperson
Central Board of Direct Taxes (CBDT)
Department of Revenue, Ministry of Finance
Government of India, New Delhi – 110001
Subject: Representation seeking extension of the due date for furnishing Tax Audit Reports (TAR) under Section 44AB of the Income-tax Act, 1961, for Assessment Year 2026-27.
Respected Sir/Madam,
The Tax Bar Association, Guwahati, established in 1977, is one of the premier and oldest professional bodies of its kind, with more than 450 members comprising Chartered Accountants, Cost Accountants, Company Secretaries, Advocates and other tax practitioners spread across North East India. The Association is dedicated to facilitating smooth direct and indirect tax administration, fostering professional development and bridging the gap between taxpayers and regulatory authorities. In doing so, it plays a pivotal role in promoting financial compliance and tax literacy throughout the region.
We write to bring to your kind attention the severe practical difficulties, systemic constraints and intense compliance pressures currently faced by taxpayers, Chartered Accountants and tax practitioners across the country in meeting the impending deadline of 30 September 2026 for furnishing the Tax Audit Report (TAR).
While the professional community sincerely appreciates the Government’s continuing efforts to streamline direct tax administration, the compliance calendar for the current Assessment Year has considerably curtailed the time available for preparing quality, accurate audit reports. We therefore respectfully request your intervention to extend the due date to 31 October 2026, for the following reasons:
1. Compressed Operational Timeline
Following the structural changes in the compliance calendar, the due date for non-audit business cases was 31 August. As the same pool of practitioners handles both non-audit returns and comprehensive statutory tax audits, meaningful work on tax audits could begin only after 1 September. This leaves professionals barely 30 days to complete, cross-verify and upload complex audit reports.
2. Staggered Release of ITR Utilities and Forms
The statutory online filing utilities and forms were made available on the e-filing portal only after significant layout changes and material delays: ITR-3 was released on 18 June, ITR-5 on 7 July and ITR-6 as late as 4 August. The further delay in the release of stable schemas shortened the time actually available for technical preparation.
3. Heightened Reporting and Reconciliation Requirements
The updated reporting formats implemented by ICAI for non-corporate taxpayers call for data disclosures almost identical to those in corporate formats. Auditors are required to carry out a multi-tier reconciliation of the books of account with GST data, the Annual Information Statement (AIS), the Taxpayer Information Summary (TIS) and Form 26AS. Completing these detailed reconciliations within 30 days places an extraordinary strain on practitioners.
4. Recurring Portal Difficulties
Tax professionals continue to face operational problems on the e-filing portal, including frequent login errors, delays of several hours in the generation of OTPs, and difficulties in matching external validation data. These issues compound the existing delay in compliance.
5. Floods and Infrastructure Disruption in Assam and the North East
In addition to these systemic delays, the severe flood situation across Assam and several other states of the North Eastern Region has made timely compliance extremely difficult for local taxpayers. Widespread power outages, failures of communication networks and the submergence of commercial centres have cut practitioners off from their offices and client records. For small businesses in these areas, recovery from physical damage understandably takes precedence over accounting compliance, which makes a uniform extension a matter of necessity.
6. Disproportionate Impact on Small Firms in the North Eastern Region
Owing to its geographical location, the North Eastern Region is economically less developed and is characterised predominantly by small audit firms and sole practitioners working with lean teams and limited digital resources. Given the region’s geography and developing infrastructure, stringent and non-negotiable compliance deadlines, together with heavy reporting requirements, impose an overwhelming operational burden on these practices as compared with larger multi-partner firms.
Relief Sought
In view of the above, we respectfully pray that:
(i) The due date for furnishing the Tax Audit Report (TAR) under Section 44AB be extended from 30 September 2026 to 31 October 2026;
(ii) The due date for filing the corresponding Income-tax Returns (ITR) for audit-liable assessees be extended to 30 November 2026, so as to preserve the necessary one-month gap between the audit report and the return; and
(iii) Corresponding extensions be granted for Forms 10B and 10BB and other related audit documentation.
We trust that this representation will receive favourable consideration, so that taxpayers are spared unwarranted penal consequences while the high standard of reporting expected by the Department is maintained.
Thanking you,
Yours faithfully, For Tax Bar Association, Guwahati
CA K P Sarda
President
CA Akash Jain
Secretary
CA Somesh Bose
Chairman, Direct Tax Committee
Copy to:
1. The Principal Chief Commissioner of Income Tax (NER), Aayakar Bhawan, G.S. Road, Guwahati – 781005, for kind information and favourable recommendation to the Board.
2. The Union Finance Minister, Ministry of Finance, Government of India, North Block, New Delhi – 110001.
