Summary: Taxation Bar Association (Regd.), Ludhiana, has submitted a representation dated 17 September 2026 to Union Finance Minister Smt. Nirmala Sitharaman and CBDT Chairman Shri Ravi Agrawal 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 the present tax audit deadline follows successive compliance deadlines of 31 July and 31 August, leaving tax professionals with a short period to complete numerous audits involving companies, firms, LLPs, individuals and other assessees. It highlighted that tax audits require detailed verification and reconciliation of books and financial records, GST/TDS information, bank transactions, statutory payments and other particulars, and stated that the compressed schedule places considerable pressure on professionals and their staff and may affect the quality and accuracy of audit work. The Association requested CBDT, under Section 119 of the Income-tax Act, 1961, to extend the Tax Audit Report due date to 31 October 2026. Consequent upon such extension, it also requested that the corresponding Income Tax Return deadline in audit cases, wherever the prescribed one-month interval applies, be extended to 30 November 2026. It further requested issuance of the necessary order/circular well before the existing due date.
TAXATION BAR ASSOCIATION
(REGD.)
INCOME TAX OFFICE, RISHI NAGAR, LUDHIANA (Pb.)
Ref. No.: 04/2026-27
Date: 17th September, 2026
To Smt. Nirmala Sitharaman
Hon’ble Union Finance Minister
Ministry of Finance, Government of India
New Delhi
And Shri Ravi Agrawal
Chairman, Central Board of Direct Taxes (CBDT)
Department of Revenue, Ministry of Finance
Government of India, New Delhi
Subject: Request for extension of due date for furnishing Tax Audit Report for AY 2026-27 from 30th September, 2026 to 31st October, 2026
Respected Madam/Sir,
On behalf of the Taxation Bar Association (Regd.), we respectfully request your kind consideration of the practical difficulties being faced by taxpayers and tax professionals in completing the tax-audit compliances for Assessment Year 2026-27.
The present Tax Audit Report due date of 30th September, 2026 follows the successive compliance deadlines of 31st July and 31st August. Tax professionals are presently required to complete a large number of audits involving companies, firms, LLPs, individuals and other assessees within a short period.
Tax audit requires detailed verification and reconciliation of books and financial records, GST/TDS information, bank transactions, statutory payments and other particulars. The compressed schedule is placing considerable pressure on professionals and their staff and may affect the quality and accuracy of audit work.
A reasonable extension would allow adequate time for proper verification, reconciliation and review, enabling the Revenue to receive more accurate and reliable information. The genuine compliance difficulties of taxpayers, who make an important contribution to the national economy and Government revenue, may kindly be considered sympathetically.
We therefore respectfully request the CBDT, under section 119 of the Income-tax Act, 1961, to kindly extend the due date for furnishing the Tax Audit Report from 30th September, 2026 to 31st October, 2026.
Consequent upon such extension, we further request that the due date for filing the corresponding Income Tax Return in audit cases, wherever the prescribed one-month interval applies, may also be extended to 30th November, 2026, thereby allowing the requisite time after completion of the audit report.
We earnestly request that the necessary order/circular may kindly be issued well before the existing due date, so that taxpayers and professionals may complete the statutory compliances with due care and without undue pressure or uncertainty.
We shall be highly grateful for this considerate and taxpayer-friendly measure.
Yours faithfully,
Surinder Sehgal
General Secretary
Taxation Bar Association (Regd.)
Income Tax Office, Rishi Nagar, Ludhiana Mobile: 98142-07578
For and on behalf of the Taxation Bar Association, Ludhiana
Association Email: [email protected] | Registration No.: 345/2003-2004
