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All India Federation of Tax Practitioners
Direct Tax Representation Committee
(An Association of Advocates, Chartered Accountants and Tax Practitioners of India)

Date: 04.09.2020

Hon’ble Smt. Nirmala Sitharaman
Union Finance Minister
Government of India
Ministry of Finance, North Block,
New Delhi – 110001

Respected Madam,

Sub: Extension of time for certain compliances under the Income-tax Act 1961 due to COVID-19 – Request – Regarding

The All India Federation of Tax Practitioners (the Federation in short) is one of the largest professional bodies of tax practitioners, advocates, and chartered accountants – both of direct and indirect taxes. It has been functioning for the last about 45 years since 1976 and has a membership of over 9000 individuals and about 130 Tax Bar Associations located all over the country in 27 out of 29 States.

2. The spread of the COVID-19 virus has impacted adversely the normal working in the country. The Government has been very kind to recognize the difficulties and hardships being faced by the income taxpayers. Vide Notification No. 35/2020//F.No. 370142/23/2020-TPL dated 24.06.2020, issued by the Department of Revenue, Ministry of Finance, Central Board of Direct Taxes, New Delhi, the due date for filing the tax audit report has been extended upto 31.10.2020 and that for filing the returns of income upto 30th November 2020.

3. Unfortunately, the ferocity of Coronavirus has not abated and is spreading in various parts of the country. Most of the offices, including the office of the members of the Federation, have not been functioning regularly or functioning with very limited staff, mostly young and less experienced.

4. Likewise, the offices of the taxpayers whose account needs to be audited under the Income-tax Act, are also not functioning normally and the required information for tax audit as also for subsequent filing of the Income-tax returns has not been forthcoming.

5. The available public transport is inadequate. Buses and trains are not running regularly. Whenever local trains are functioning, they are not halting at stations alleged to be in Containment Zones and COVID infected areas. In several big cities, even the taxies and buses are not plying after 5.00 or 6.00 p.m.

6. All these handicaps are making it virtually impossible for most of our members to adhere to the revised dates as per the aforementioned Notification of the Central Government.

7. The Federation shall, therefore, be most grateful if the date of filing of the tax audit reports for the A.Y 2020-21 is extended by three months i.e from 31st October 2020 to 31st January 2021, and for filing the income tax returns by four months i.e from 30th November 2020 to 31st March 2021.

8. An early action in the matter is requested.

With my most respectful regards,

Yours Sincerely

S.R. Wadhwa, IRS (Retd)
Advocate

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42 Comments

  1. REGAL UDYOG PVT LTD says:

    PLEASE EXTEND THE DATE OF AUDIT REPORT MINIMUM 3 MONTH WE ARE FACING HEAVILY PROBLEM DUE TO COVID 19, NO ANY LOCAL TRAIN,TAXI OR BUSES REGULAR HERE .
    IN THIS SITUATION HOW CAN WE COMPLETE THE ACCOUNT & AUDIT ETC, THEREFORE WE REQUEST FROM FINANCE MINISTER PLEASE DO THIS AS SOON AS POSSIBLE & DO THE NEEDFUL. N M PUROHIT ,ACCOUNTANT

  2. Subhankar Bhowmick says:

    Pls extend due date for audit & return. Because due to covid 19 we r not completaed the accounts. Pls tax audit extended at list 3 months from due date.

  3. rituraj says:

    sir tax audit ka date nahi badhana chaiya sir aap log apna salary badhaiye sabhi desh ki chinta karta hai par sab desh ko bechte hai tax audit ka date badhaya ga to thik hai nahi badhaya ga to bhi thik hai desh challane ke liya paisa chahiya aur do modi ko vote desh ko sudhar raha hai isliya bebkhoof dost se accha hai chalak dusman modi ko jitao aur apne mathe per pasina bahao

  4. Mitesh P Shah says:

    I am CA with more than 30 years of active tax and audit practice. I am detected Covid Positive and am admitted to Hospital. My father who is a senior CA is also tested Corona positive and admitted to hospital. Besides 4 other family members are also tested postive. It’s a precarious position. None of the staff is able to visit the office as they are dependent on local trains. The Government should realise that the conditions prevailing are now out of control beyond any body. In the foregoing conditions, the due date of filing the ITR (FY 2018-19 and FY 2019-20) as well as Tax Audits for FY 2019-20 be extended till 31st March 2021

  5. H N RAVI says:

    SIR
    ARTICLE TRAINEES WHO WENT ON EXAM LEAVE IN MARCH 2020, HAVE NOT RETURNED BACK DUE TO EXTENSION/POSTPONEMENT OF EXAMS UP TO NOVEMBER 2020. THEY MAY COME BACK ONLY BY 3RD WEEK OF NOVEMBER 2020.
    HENCE AUDIT WORK COULD NOT BE TAKEN UP AND AUDITS NOT TAKEN UP IN SEVERAL CASES. DUE TO COVID 19, MANY CLIENTS OFFICES ARE WORKING PARTLY AND STAFF ARE NOT ATTENDING WORK.
    HENCE THE REQUEST FOR EXTENSION TO FILE TAX AUDIT REPORT UP TO 31-1-2021 AND FILE RETURN UP TO 31-3-2021 IS JUSTIFIED.
    THE GOVERNMENT MAY KINDLY EXTEND THE DATES ACCORDINGLY.

  6. Hardik says:

    For FY 2020 MCA has extended AGM Date for Companies till 31.12.2020 and hence to avail this benefit it is required that CBDT extends Tax Audit Filing Date beyond 31.10.2020 otherwise Companies will need to call AGM before 31.10.2020 and hence MCA extension till 31.12.2020 will have no meaning.

  7. G.k.Basu says:

    Date extension is not remedy – people have tendency to wait for the last date.
    Filing of Return may be more simplified with detail guidelines to help everybody to be able to file their Return themselves.

  8. ca cs babu says:

    Dear sir,
    in additions to the above remarks most of the clients office closed due to covid we are not in position to finalise the accounts due to pendamic. so they have to least increase to Dec. 2020 and therafter penality should be reduced to the possible extent

  9. Sankaran M K says:

    I am a native of Chennal but I am struck up in my daughter’s house at Bangalore. I am aged 74 years and I have to collect particulars from banks and NBCs for filing tax return for a. y. 20-21. But I am not allowed to visit chennai by Govt. (e pass) not given. So date of filing tax return may be extended till next March end.

  10. N R RAMACHANDRAN says:

    Yes. It is very relevant. Clients are in different places of city and some areas under full lock down. Offices could not be opened or staff could not attend office. Accounts could not be finalised. Same is the case with professionals. Extension of the filing date will give a relief and it is very much needed

  11. Arvind Solanki says:

    Similar is situation for those whose appeals are pending and are likely to take participation in Vivad se Vishwas scheme but the money they are required are blocked due to economy almost at halt may require some more time to arrange for money. The scheme may be extended up to 30-6-2021 atleast.

  12. R K Sharma says:

    The banks doesn’t cooperate for printing of pass books and statements properly for normal people., then how the senior citizens go to bank.

  13. Sharad Pandey says:

    I understand that details of all accounts with different banks are to be provided when filing ITR, as also the balance on 31 March 2020. I hold the view that all account details like Bank, IFSC Code, balance on 31 Mar 2020 is to be mentioned. My friend says, Bank details for Refund purpose only needs to be given, but all account details are not to be given. We both are sticking to our views Please clarify.

  14. Sharad Pandey says:

    Let the ITR due date be extended ad infinitum. Is not 30 November 2020 deadline sufficient? Why are these persons still in stupor? Bizarre arguments for date extension. No extension please. Is Covid19 vanishing in 2021!?

  15. Anil Kulkarni says:

    I have seen your letter addressed to Hon. Finance minister seekink further extension of deadline for filing IT return from 30 November 2020to 31March 2021. I would like to add one more pertinent point therein that senior citizens above 65 years are advised not allowed to go out except for medical emergency. As such, it would be difficult for them to collect relevant documents from banks etc., visit their CA for finalisation of their IT returns.

  16. CA SONI RAJENDRA KANHAIYALALDetails says:

    YES, we would be greatful to the Government, if the scheduled date of tax audit and return filing may please be extended by three months due to COVID.

  17. VSS says:

    Sir,

    You should have requested to extend the due date of Tax audit upto 31 March 2021 & also you have to request to extend due date of GST audit of FY 2018-19 up to December 2020.

  18. K K SHARMA says:

    Senior citizens above 65 are asked not to move out. The tax returns are so complicated, one has to take help of advisor for filing return. I am 80 and my wife is 75. Tax advisor has office on 2nd floor – building does not have a lift. For such people the date should be extended up to 31st Mrch 2021.

  19. ppindia18 says:

    If you stop breathing and stop eating due to covid 19 then IT filling can be postponed, To next march. Stop complaining and pay your taxes. Government does not have money, dont create one more crysis. Auditing can be done from home.

  20. DHARMESH BHAGDEV says:

    We grateful,if FM extended Tax Audit Date And Also Normal Return Filing Date,at list three months,because off 80 percent areas of India are COVID infected .

    Thanks and regards
    DHARMESH BHAGDEV

  21. Arvind R Shah says:

    Representation should also be made for a.y 19-20. to extend the date same as a.y20-21 bz this yr is also affected by the facts which affect s.y.20-21.pl make additional represention at the earliest.

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