Summary: The All India MSME and Tax Professionals Association (AIMTPA), through representation Ref. AIMTPA/001/26-27 dated 16 September 2026, has requested the Union Finance Minister to rationalise the income-tax compliance calendar for Assessment Year 2026-27 and subsequent years. AIMTPA appreciated the Government’s decision to extend the due date for non-audit business and professional returns from 31 July to 31 August. However, it stated that retaining 30 September as the Tax Audit Report deadline leaves only one month after the non-audit return filing season. According to the Association, the same Chartered Accountants, tax practitioners, accountants and staff generally handle both non-audit returns and tax audits, particularly in MSME and professional practices. Tax audits require detailed verification and reconciliation of books of account, GST data, TDS records, AIS/TIS, debtors, creditors, stock, statutory payments, loans, fixed assets and depreciation. The compressed period may adversely affect audit quality and place avoidable pressure on taxpayers and professionals. AIMTPA has accordingly sought extension of the Tax Audit Report deadline from 30 September to 31 October 2026 and the audit-case ITR deadline from 31 October to 30 November 2026. It has also requested that this rationalised calendar continue in subsequent years as a permanent and predictable compliance framework.
All India MSME and Tax Professionals Association
Ref:- AIMTPA/001/26-27 | Dated:- 16-Sep-2026
To,
Hon’ Chairman,
Union Finance Minister,
Government of INDIA,
New Delhi-110001
Subject: Request to rationalise Tax Audit due date to 31st October 2026 and Audit ITR due date to 30th November 2026
Respected Madam,
The All India MSME Tax Professionals Association (AIMTPA) sincerely appreciates the Government’s decision to rationalise the Income-tax Return filing calendar by extending the due date for non-audit business and professional returns from 31st July to 31st August.
This is a welcome and practical reform.
However, the Tax Audit due date continues to remain 30th September, resulting in only one month’s effective gap between completion of non-audit business return filing and Tax Audit compliance.
This has created considerable practical difficulty because, in most MSME and professional practices, the same Chartered Accountants, Tax Practitioners, Accountants and staff members are responsible for filing both non-audit business returns as well as completing Tax Audits.
A Tax Audit is not merely a filing exercise. It requires detailed verification and reconciliation of books of account, GST data, TDS records, AIS/TIS, debtors, creditors, stock, statutory payments, loans, fixed assets, depreciation and several other particulars required under the Tax Audit Report.
When the non-audit filing season continues up to 31st August, completing the entire audit exercise by 30th September significantly compresses the available working period and places avoidable pressure upon both taxpayers and professionals.
A reasonable time gap is essential to ensure quality, accuracy and proper verification in audit reporting, rather than merely achieving filing within a compressed deadline.
AIMTPA therefore respectfully requests the Government to adopt the following rationalised compliance calendar:
| Compliance | Present Due Date | Requested Due Date |
|---|---|---|
| Non-audit Business/Professional ITR | 31st August 2026 | 31st August 2026 |
| Tax Audit Report | 30th September 2026 | 31st October 2026 |
| ITR in Audit Cases | 31st October 2026 | 30th November 2026 |
Why this rationalisation is necessary
- The same professionals handle both non-audit and audit cases.
- Tax Audit requires substantial verification and reconciliation work.
- MSMEs often depend upon external professionals for finalisation of accounts.
- A compressed deadline can adversely affect audit quality.
- Better reconciliation reduces incorrect reporting, revised returns, notices and litigation.
- Small and medium professional firms face the greatest workload pressure.
- A permanent rationalised calendar will avoid repeated extension requests every year.
AIMTPA therefore requests that the above due dates may kindly be rationalised for Assessment Year 2026-27 and continued in subsequent years as a permanent and predictable compliance framework.
This would further strengthen the Government’s objective of improving Ease of Compliance, Ease of Doing Business and quality of tax administration.
We hope the matter will receive favourable consideration.
Thanking you,
JAI HIND
Team AIMTPA
President
