Request for extension of Tax Audit and ITR filing deadlines for AY 2026–27

Summary: The All India Congress Committee Professionals’ Congress has requested the Finance Minister to extend the Tax Audit Report and Income Tax Return filing deadlines for Assessment Year 2026–27. In its letter dated 28 September 2026, the CA Vertical representatives stated that taxpayers, Chartered Accountants and tax professionals are facing genuine difficulties in completing tax audits and filing returns because of overlapping statutory obligations relating to tax audits, company audits, GST, TDS and other compliances. The letter particularly highlights the pressure on MSMEs and smaller CA firms. It states that tax audits require detailed verification of accounts, GST and TDS reconciliations and comprehensive reporting under Form 3CD, while the ongoing transition to the Income-tax Act, 2025 has further increased professional workload. According to the representation, insufficient time may result in inadvertent errors, incomplete reconciliations and avoidable litigation, whereas the objective should be accurate and meaningful compliance rather than merely meeting procedural deadlines. The letter notes that the CBDT has previously recognised similar difficulties by extending tax audit and ITR filing deadlines for AY 2025–26 through its earlier extension measures. The representation seeks extension of the Tax Audit Report deadline from 30 September 2026 to 31 October 2026, the deadline for Income Tax Returns in audit cases from 31 October 2026 to 30 November 2026, and consequential extensions for other related statutory reports and compliances. It also requests that any decision be announced before the existing deadlines to provide certainty and avoid hardship.

ALL INDIA CONGRESS COMMITTEE

Professionals’ Congress

CA. VIPIN SHARMA
National Head,
CA Vertical, AIPC

CA. PARAG BHUJBAL
Maharashtra State Head,
CA Vertical, AIPC

Sept 28, 2026

To,
Mrs. Nirmala Sitharaman,
The Hon’ble Finance Minister of India,
Ministry of Finance,
North Block, New Delhi – 110001

Subject: Request for extension of Tax Audit and Income Tax Return filing deadlines for AY 2026–27

Respected Madam,

We wish to draw your kind attention to the genuine difficulties faced by taxpayers, Chartered Accountants and tax professionals in completing tax audits and filing Income Tax Returns for AY 2026–27.

The overlapping statutory obligations relating to tax audits, company audits, GST, TDS and other compliances have placed considerable pressure on taxpayers and professionals, particularly MSMEs and smaller CA firms.

Tax audits require detailed verification of accounts, GST and TDS reconciliations, and comprehensive reporting under Form 3CD. The ongoing transition to the Income-tax Act, 2025 has further increased the professional workload.

Insufficient time for these procedures may lead to inadvertent errors, incomplete reconciliations and avoidable litigation. The objective should be accurate and meaningful compliance rather than merely meeting procedural deadlines.

The CBDT has previously recognised similar difficulties by extending the tax audit and ITR filing deadlines for AY 2025–26.

In view of the above, we respectfully request your good office to consider the following:

Tax Audit Reports: Extend the deadline from 30 September 2026 to 31 October 2026.

1. Income Tax Returns: Extend the deadline for audit cases from 31 October 2026 to 30 November 2026.

2. Grant consequential extensions for other related statutory reports and compliances.

3. We further request that the decision be announced well before the existing deadline to provide certainty and avoid unnecessary hardship.

A reasonable extension would facilitate accurate compliance, reduce avoidable disputes and provide much-needed relief to lakhs of taxpayers and tax professionals without materially affecting revenue collection.

We sincerely hope that this request will receive your kind consideration and urgent action in this matter.

With utmost respect,

Yours faithfully,

Copy to: Chairman, CBDT