Summary: Karnataka Taxpayers Association has submitted a representation dated 21 September 2026 to the Union Finance Minister seeking extension of the due date for furnishing Tax Audit Reports for Assessment Year 2026-27 from 30 September 2026 to 31 October 2026. The Association stated that shifting the non-audit ITR deadline to 31 August 2026 compressed the effective compliance window for audit cases to one month, creating practical difficulties for taxpayers and tax professionals. It also highlighted the delayed release of ITR forms and utilities, stating that ITR-3 was released on 18 June 2026, ITR-5 on 7 July 2026, ITR-7 on 9 July 2026 and ITR-6 on 4 August 2026, while online e-filing utilities became available even later. The representation further referred to increased compliance requirements for non-corporate taxpayers arising from a detailed financial statement format implemented by ICAI, which requires additional compilation, disclosure, verification and reconciliation. The Association clarified that the extension is sought to ensure accuracy, completeness and professional diligence in audits rather than to defer tax payments or obtain undue benefits. Besides extending the Tax Audit Report deadline to 31 October 2026, it requested consideration of a permanent amendment in Union Budget 2027 to fix 31 October as the statutory due date for both Tax Audit Reports and audit-case ITRs.
KARNATAKA TAXPAYERS ASSOCIATION®
(State Association Of Taxpayers Of Karnataka, Enroll With NGO Darpan Niti Aayog, Govt Of India)
Address for Communication – State President Office
2nd Floor, S.A. Sattar Khan Manzil, Tempo Stand down, 2nd Cross, Marnami Bail, Shimoga-577201, Karnataka
Email : [[email protected]](mailto:[email protected])
21-09-2026
To,
The Honourable Minister of Finance,
Ministry of Finance, Government of India,
North Block, New Delhi – 110001.
Subject: Representation for Extension of Due Date for Tax Audit Reports, AY 2026-27.
Respected Madam,
We are writing to you on behalf of the Karnataka Taxpayers Association to submit our earnest representation regarding the upcoming compliance deadlines for Assessment Year (AY) 2026-27.
At the outset, our Association and its members sincerely appreciate the government’s decision to move the non-audit ITR due date to August 31, 2026. This provided much-needed breathing space for small taxpayers. However, this re-alignment of timelines has unintentionally compressed the compliance window for audit cases to just one month (between August 31 and September 30). This tight window, combined with several practical challenges, has put severe administrative pressure on taxpayers and tax professionals alike.
While our prepared members are making every effort to comply, we request your kind intervention to extend the upcoming deadlines based on the following ground-level practical difficulties:
1. Compressed Timeline Due to Date Re-alignment
Shifting the non-audit filing deadline to August 31 meant that tax professionals had to focus entirely on those filings through the end of August. As a result, the effective time available to complete complex, high-stakes tax audits have been reduced to a single month. This short window is insufficient to conduct thorough, high-quality audits.
2. Delayed Release of ITR Forms and Utilities
The core utilities and forms required for filing audit-case returns were released exceptionally late this year:
- ITR-3: June 18, 2026
- ITR-5: July 07, 2026
- ITR-7: July 09, 2026
- ITR-6: August 04, 2026
The online e-filing utilities were made available even later, often after a gap of 15 to 20 days following the form releases. This delay drastically cut down the actual time available to taxpayers to compile, reconcile, and verify financial data.
3. Increased Compliance Burden for Non-Corporate Taxpayers
This year, the Institute of Chartered Accountants of India (ICAI) implemented a mandatory and highly detailed financial statement format for non-corporate entities. Taxpayers must now compile and disclose significantly more detailed financial information than in previous years. Verifying and authenticating these extensive disclosures requires deep reconciliation, making the audit process far more time-consuming.
Our Request
This request for an extension is not intended to defer tax payments or seek undue benefits. It is solely to ensure that audits are completed with absolute accuracy, completeness, and professional diligence.
Therefore, we most respectfully request your good office to:
1. Extend the due date for furnishing Tax Audit Reports for AY 2026-27 from September 30, 2026, to October 31, 2026.
2. Consider a Permanent Amendment in the upcoming Union Budget 2027 to permanently fix October 31 as the statutory due date for both Tax Audit Reports and audit-case ITRs. This will establish a stable, predictable, and stress-free compliance framework for future years.
We hope our representation will receive your kind and empathetic consideration.
Thanking You.
Yours faithfully,
Zafarulla Sattar Khan
Chartered Tax Practitioner
Founder State President
