Summary: Haryana State Tax Bar Association, along with District Tax Bar Associations and Tax Bar representatives across Haryana, has submitted a representation dated 16 September 2026 seeking extension of the due date for furnishing Tax Audit Reports for Assessment Year 2026-27 beyond 30 September 2026. The representation, addressed to the Union Finance Minister and senior CBDT officials, preferably seeks an extension of at least 30 days. It highlights additional compliance and transition-related challenges during the current audit season, including the transition from the Income-tax Act, 1961 to the Income-tax Act, 2025. It states that professionals are simultaneously handling tax audits, Forms 3CA/3CB and 3CD, reconciliation of books with GST records, TDS/TCS, AIS/TIS and Form 26AS reconciliation, bank and financial statement reconciliation, statutory disclosures, supporting documents and return preparation. The Association emphasises that tax audit requires detailed verification and professional application of mind and that a compressed timeline may affect the accuracy and quality of reporting. It has also referred to portal-related difficulties involving uploading, validation, reconciliation, generation of forms, digital signatures and data matching, which may result in loss of productive time. The representation clarifies that the request is intended to provide a reasonable additional compliance window rather than avoid statutory obligations. It accordingly requests extension of the existing 30 September 2026 due date by at least 30 days, or such other period as considered appropriate, and early issuance of the necessary notification or circular to enable taxpayers and professionals to plan their compliances.
HANYANA STATE TAX BAR, ASSOCIATION
(A Forum of Tax Advocates of Haryana)
HANNA STATE TA BAR, ASSOCIATION
# 99, Sector -12 (Part-II) HSVP, Pincode-133001
To,
Hon’ble Smt. Nirmala Sitharaman Ji Hon’ble Union Finance Minister
Ministry of Finance, Government of India New Delhi
And
Shri Ravi Agrawal Ji
Chairman, Central Board of Direct Taxes (CBDT)
Ministry of Finance, Government of India
New Delhi
And
Shri Sanjay Bahadur Ji
Member (Income Tax), CBDT
Ministry of Finance, Government of India
New Delhi
And
Smt. G. Aparna Rao Ji
Member (Taxpayers Services & Revenue), CBDT
Ministry of Finance, Government of India
New Delhi
Subject: Request for extension of the due date for furnishing Tax Audit Reports for AY 2026-27 beyond 30.09.2026.
Respected Madam/Sir,
We, on behalf of the Haryana State Tax Bar Association and the Tax Bar Associations/Tax Bar representatives of various districts of Haryana, respectfully submit this representation seeking a reasonable extension of the due date for furnishing Tax Audit Reports for Assessment Year 2026-27, presently falling on 30th September 2026.
The Income Tax Department has prescribed 30.09.2026 as the due date for furnishing Tax Audit Reports for FY 2025-26 relevant to AY 2026-27.
While the tax professionals and taxpayers across Haryana are making every possible effort to complete the statutory compliances within time, the present year involves substantial additional compliance and transition-related challenges, which have materially increased the workload of Chartered Accountants, tax practitioners, businesses and taxpayers.
1. Transition to the new Income-tax Act
The current compliance period is particularly significant because the country is transitioning from the Income-tax Act, 1961 to the Income-tax Act, 2025.
Although the tax audit for FY 2025-26/AY 2026-27 continues to be governed by the Income-tax Act, 1961 and the existing Forms 3CA/3CB/3CD, the transition has resulted in considerable additional professional work in understanding the new statutory framework, transitional provisions and corresponding compliance requirements.
2. Heavy workload during the currant compliance season
Tax professionals are presently required to simultaneously handle:
- Tax audit assignments;
- Preparation and verification of Form 3CA/3CB and Form 3CD;
- Reconciliation of books with GST returns and other statutory records;
- TDSITCS reconciliation;
- AIS/TIS and Form 26AS reconciliation;
- Bank and financial statement reconciliation;
- Verification of various statutory disclosures;
- Compilation and verification of large volumes of supporting documents;
- Income-tax return preparaticin and other statutory compliances.
The additional workload is particularly significant for small and medium-sized businesses and professional firms having multiple audit assignments.
3. Need for adequate opportunity for accurate and quality compliance
Tax audit is not merely a procedural formality. The information reported in the Tax Audit Report has significant consequences for both taxpayers and the Income-tax Department.
Several clauses of Form 3CD require detailed verification, reconciliation and professional application of mind. Any undue pressure caused by an extremely compressed timeline may adversely affect the quality and accuracy of reporting.
A reasonable extension would therefore serve the interest of both taxpayers and the Department, by facilitating accurate, complet and error-free compliance.
4, Portal-related and technical issues
The e-filing ecosystem is handling a large volume of statutory compliances simultaneously. Tax professionals frequently face technical difficulties relating to uploading, validation, reconciliation, generation of forms, digital signatures, data matching and other portal-related processes.
Even where such issues are temporary, they can result in considerable loss of productive time, particularly during the final days before the due date.
5. Representation from the professional fraternity across Haryana
The Haryana State Tax Bar Association, representing the interests of tax professionals across Haryana and working in coordination with District Tax Bar Associations, has received genuine concerns from professionals regarding the limited time available for completion of the present year’s audit compliances.
Similar representations have also sought extension of tax audit and related compliance due dates for AY 2026-27.
The request is therefore not intended to avoid statutory compliance but rather to seek a reasonable additional window so that the statutory requirements can be completed with due diligence and professional accuracy.
Prayer
In view of the above circumstances, we most respectfully request your good offices to kindly:
1. Extend the due date for furnishing Tax Audit Reports for AY 2026-27, presently fixed as 30.09.2026, by an adequate and reasonable period;
2. Preferably extend the due date by at least 30 days, so that sufficient time is available to taxpayers and tax professionals for proper verification and filing;
3. In the alternative, kindly grant such further extension as may be considered appropriate in the prevailing circumstances; and
4. Kindly issue the necessary notification/circular at the earliest, so that taxpayers, Chartered Accountants and tax professionals can plan their statutory compliances accordingly.
We sincerely believe that granting a reasonable extension will promote voluntary compliance, accuracy, quality of tax reporting and ease of doing business, while also reducing avoidable technical and procedural difficulties for both taxpayers and the Department.
We, therefore, earnestly request your kind and sympathetic consideration of this representation in the larger public and professional interest.
With highest regards,
Yours faithfully,
Naveen Gupta (Advocate) President Haryana State Bar Association
Mohinder Singh (Advocate)
Secretary General
Haryana State Bar Association
On behalf of:
Haryana State Bar Association and District Tax Bar Associations / Tax Bar representatives across Haryana
Date: 16.09.2026 Place: Gurugram, Haryana
