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Representation made by ICAI – seeking extension of due date of filing return of income along with the date of furnishing audit report. – (18-09-2014)

ICAI has, through, a representation dated 15.09.2014 brought to the attention of Chairman, CBDT the concerns of the taxpayers on account of non extension of due date of filing return of income under section 139(1) along with the date of furnishing tax audit report. Further, ICAI has suggested that:

a) The due date of filing return of income under section 139(1) for assessees mentioned under clause (a) of Explanation 2 to section 139(1) be extended in line with the extension granted for submission of tax audit report under section 44AB of the Act.

b) Since the provisions applicable to every Assessment year are clarified by the relevant Finance Act well in advance, it is further suggested that all ITR forms and forms of Audit reports be notified well in advance by 1st April every year, to avoid such situations.

Direct Taxes Committee, ICAI

Related Post – Extend ITR due date ; Release Audit Forms & ITR before 1st April every year – ICAI to CBDT

Source- ICAI

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0 Comments

  1. Rohit says:

    Belated but Very well come stand taken by icai
    If govt want to revise 3cd honestly and with ful sincerety , they should do it by 1st April i.e. well in advance to avoid such crisis
    Now they concern about revenue, so why they take so much time till 22nd August to issue new scema for new form
    What they expect from people of india to keep quite and not to respond to such arrogence of board
    R these aache dins to come
    Oh god help the board to take good decisions in larger pubilc interest

  2. SHIRAZ MOHAMEDALI PAINTER says:

    ICAI is pursuing the matter in the right direction. Adv.tax is generally paid by most assessees and hence CBDT argument about loss of revenue to the Government will not hold with the Judiciary. It is in the interest of all that both the dates are extended as compliance will be much better.

  3. K.Balasubramaniam says:

    Good effort by our Institute. Thanks and extension of due date of filing return is much warranted, especially to ensure consistency, which would avoid filing of Revised returns on account of emerging observations from the TAR rendering assessees to pay additional tax. Thanks a lot.

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