Representation to extend the due date of filing of Audit reports under Income Tax Act, 1961, from 30th September, 2022 to 31st October, 2022.
Please Read: CBDT extends due date for filing various Income Tax Audit reports
ALL INDIA FEDERATION OF TAX PRACTITIONERS
Dated: September 19,2022
To,
1. Smt. Nirmala Sitharaman Ji,
The Honorable Union Finance Minister,
Ministry of Finance, Govt of India,
North Block, New Delhi – 110001.
2. Shri Tarun Bajaj Ji,
The Honorable Revenue Secretary,
Ministry of Finance, Govt. of India,
North Block, New Delhi – 110001.
3. Shri Nitin Gupta Ji,
The Honorable Chairman,
Central Board of Direct Taxes,
Ministry of Finance, Govt. of India,
North Block, New Delhi – 110001.
Subject: Representation to extend the due date of filing of Audit reports under Income Tax Act, 1961, from 30th Sept., 2022 to 31st Oct., 2022.
Honorable Ma’am and Sir’s,
Our Organization, All India Federation of Tax Practitioners (‘AIFTP’), is one of the largest professional bodies of tax practitioners comprising of Tax Professionals, Advocates & Chartered Accountants.
As your honour is aware now this is the fag end of the due date being 30th Sept., 2022 for filing of audit reports by audit taxpayers.
Owing to various reasons, we request your honours that the due date for furnishing of the audit reports under various provisions of the Income Tax Act (‘the Act’) may kindly be extended from 3oth Sept., 2022 to 31st Oct., 2022.
Some of the reasons, owing to which, we request that the due date may kindly be extended are as under:
1. This year clause 30(c) and clause 44 of tax audit report in form 3CD has been made compulsory which is consuming lot of time in preparation of 3CD audit reports :-
Clause 44 of the 3CD audit report contains 7 columns to be filled up regarding expenditure towards goods and services from registered and unregistered entities. Column 5 of the said clause requires to furnish, “total payment to registered entities”. There is need to issue clarification by CBDT that whether “payment” under this column means to include payable also or only the actual payment during the year, further it also needs to be clarified by CBDT that the Payment under this column refers to include payment relating to purchases or expenditure incurred during the current year or any earlier year also or any advance payment for goods or services also. Further column 2 of clause 44 needs to mention total amount of expenditure incurred during the year, whether this includes Non-GST supplies also e.g. Salaries are also to be included here or not, as this needs to be clarified by CBDT. The compilation of these information’s for clause 44 may be for the purpose which shall not be served if desired information which is nowadays already available with the GST department on its portal and if it is synchronized with income tax portal by way of 26Q through 206C(1H) and 194Q etc may fulfill the purpose But compilation of information for clause 44 is not correctly possible whereas the tax auditor has to report correctness of data and information provided in 3CD as well as in clause 44 of 3CD, it seems that not even a single 3CD in India can provide correct data being furnished in clause 44 not because of ignorance or so but because of non-clarity of information required under these clause in absence of any proper guideline issued by CBDT.
2. Other clauses of 3CD:- information required to be furnished in clause 16(d) is also not clear in absence of proper guideline because during the AY 2021-22 many of the taxpayers had furnished information in clause 16(d) which resulted in double tax demand on them and still they are facing problems and even having to go to file appealsagainst these.
3. Clause 12 of 3CD also needs clarity :- because the said clause requires to furnish information relating to profit and gains relating to business covered U/s 44AD and 44AF and furthermore the 3CD utility provided on income tax portal also has mentioned section 44ADA which is not there in the notified 3CD tax audit format. CBDT is requested to clarify that here in clause 12 reference of Section 44AD and 44ADA and 44AF has become redundant/not required, because 44AF has become obsolete since long and 44AD as was desired has become redundant since long, because nowadays if any person is subjected to tax audit then he cannot opt for44AD or 44ADA along with tax audit therefore this will result in incorrect reporting in absence of proper guideline.
4. Clause 27a of 3CD requires information relating to CENVAT whereas utility provided by income tax portal has suo-moto asked for details of ITC (Input Tax Credit) even if not corresponding amendment in notified form 3CD, therefore taxpayers are in dilemma whether to replace CENVAT with ITC or to ignore this clause in absence of suitable modification in notified 3CD.
5. This year there are so many changes in the provisions relating to charitable and religious trusts and institutions etc. which also requires a lot of man hours to compile and present the information in audited financial statements of such entities and their audit reports.
6. Further the audit needs attest function by Chartered Accountants and much time has elapsed in waiting for clarity from CBDT in various such clauses of 3CD etc. now very less time has left only 10 days are left so this will be very less and so it is requested that the due date for audit reports may kindly be extended by one month.
Thus, in the said circumstances, it is most humbly Prayed, that the due date of furnishing audit reports may kindly be extended from 30th Sept., 2022 to 31st Oct., 2022 to avoid any genuine hardship to the taxpayers.
Furthermore, we as tax professionals, ensure that taxpayers and their auditors correctly file their income tax returns and duly discharge their liability.
Thus, in view of the above, we request your honor to kindly extend the due date of filing of audit reports from 30th Sept., 2022 to 31st Oct., 2022.
We trust your honors will accede to our above request.
Thanking you,
Yours faithfully,
For ALL INDIA FEDERATION OF TAX PRACTITIONERS
| Adv. D.K. Gandhi | Adv. Arvind Shukla | CA. Jamuna Shukla |
| National President
A.I.F.T.P. |
Chairman
Direct Tax Committee, A.I.F.T.P. |
Secretary General
A.I.F.T.P. |
| Delhi
Mob: 9810216801 |
Varanasi
Mob: 9415201059 |
Varanasi
Mob: 9450361366 |
There are the valid reasons for the extension.
KINDLY EXTEND DUE DATE OF TAR FROM 30TH SEPTEMBER TO 31ST OCTOBER ON URGENT BASIS.
Read more at: https://taxguru.in/income-tax/representation-extend-due-date-filing-income-tax-audit-reports.html
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Please sir i request to you kindly extend income tax audit file date of A.Y 2022-23 Due to portal is slow work
Please extend the due date of tax audit from 30th sept 22 to 31st oct madam.
please extend the date of audits
Kindly extend the tax audit due date at least one month from 30th Sept 2022 to 31 Oct 2022.
dear sir/madam
I hope that FM is consider our representation of due date extention
pl extend date
Dear sir/Madam, I humbly request you to kindly extend the company returns filing from 30-09-2022 to 31-10-2022 and oblige.
KINDLY EXTEND OF DUE DATE OF TAR FROM 30TH SEPTEMBER FROM 31ST OCTOBER 2022 ON URGENT BASIS.
Read more at: https://taxguru.in/income-tax/representation-extend-due-date-filing-income-tax-audit-reports.html
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Please extend due date of audit a y 2022-23 up to 31oct 2022
Only 1 Reqwest
Only 100 Comments
In All India
Baki Sabhi Ka Working Pura Ho Gaya Kya?
Respected FM/PM,
The date needs to be extended for at least one month from 30th September, 2022 to 31st October 2022.
Kindly extend the date
EXTEND THE DUE DATE
Honrable FM
Its a humble request from CA Firm to kindly extend Tax Audit date atleast for more 15 days. Lord Ganpati Bappa and Mata Durga bless you. As in this month both the festivals are celebrated in Mumbai. So kindly bless us also with your grace.
pls extent IT return date from sep’22 to oct’22 once final
kindly external dur date audition reports asst hear 22-23 from 30 dept to 31 vot 22
PLEASE INCREASE DUE DATE FOR ATLEAST A MONTH. PLEASE UPDATE AS SOON AS POSSIBLE ….
PLEASE EXTEND DUE DATE
KINDLY EXTEND DUE DATE OF TAR FROM 30TH SEPTEMBER TO 31ST OCTOBER ON URGENT BASIS.
kindly extend the due date from 30th september to 31st october
Please extend the Date my working is incomplete for Audit CA will kill me andd my owner also…..
It is our Humble Request to all concerned Persons to Increase Due Date for Tax Audit for atleast a month.
Respected Madam
Please extend due date for filing Tax Audit Report for FY 2021-22 for at least one month. It is my humble request.
Why all these Cock and Bull Stories. We are missing to celebrate Vinayaka Chathurthi, Dussera, Deewali becuase of These due Date. Pl extend so as to Join us in our Hindu Festivals
I humbly Pray, to kindly extend the last filing date from 30th Sept., 2022 to 31st Oct., 2022 to avoid any genuine hardship to the taxpayers, as the auditors are genuinely busy to complete the job of their client within 30th of Sept With Thanks & Regards Manish Agrawal (Tax Payer)
Read more at: https://taxguru.in/income-tax/representation-extend-due-date-filing-income-tax-audit-reports.html
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Respected Madam, Request you to extend due date atleast for one month, it will be helpful for filing peacefully. there has been issue in uploading the report on the portal. Please consider our request and do needful help Madam. Thank you.
pls extend due date sir
I most humbly Prayed, that the due date of furnishing audit reports may kindly be extended from 30th Sept., 2022 to 31st Oct., 2022 to avoid any genuine hardship to the taxpayers. With Thanks & Regards RAVI
Respected…
To.
The H,ble Finance Minister Govt of India..
Dear Madam please extend the due date for filing of Tax Audit report from 30th September to 31st October…Please consider our request…
Thanks…
We see You In Next Gujarat Election
No politics, we are professionals. Our request is on the basis of facts
Respected Madam,
Request you to extend due date atleast for one month, it will be helpful for filing peacefully, by doing work with lot of tension is affecting on health also.
Please consider our request and do needful help Madam.
Thank you.
IT WILL BE A GREAT HONOUR AS NOONE IS READY TO UNDERSTAND THE POSITION AND SITUATION THAT WE FACE MAKE A SINGLE AUDIT. SO WE REQUEST THE AUTHORITY JUST A MONTH TO FURNISH EVERYTHING IN A COMFORTABLE WAY.
Tax audit due date extension at least by one month upto 31st October 2022 is very much need of hour for the reasons stated herein above
Please Extend due date it is most necessory
KINDLY EXTEND DUE DATE OF TAR FROM 30TH SEPTEMBER TO 31ST OCTOBER ON URGENT BASIS.
KINDLY EXTEND OF DUE DATE OF TAR FROM 30TH SEPTEMBER FROM 31ST OCTOBER 2022 ON URGENT BASIS.
Respected Madam,
Smt. Nirmala Sitharaman Ji,
Pls consider the representation of ALL INDIA FEDERATION OF TAX PRACTITIONERS to -extend-due-date-for filing of -income-tax-Audit reports under Income Tax Act, 1961, from 30th September, 2022 to 31st October, 2022.
Thanks & Regards
Ravikumar Veggalam
Dear Madam,
Request you to extend due date atleast for one month, it will be more helpful for practitioners, by doing work with more tension it may affect on health also Madam.
KINDLY EXTEND DUE DATE OF TAR FROM 30TH SEPTEMBER TO 31ST OCTOBER ON URGENT BASIS.
Dear Finance Ministry team, the already tough tax audit due date has been preponed to September 30, from October 31 earlier, despite significant increase in complexities, such as clause 44 requirements, besides statutory audit being done at same time, with new Schedule III, new CARO requirements, multiple clients to be handed by auditors at same time, SME sector in particular facing very difficult challenges due to lack of adequate manpower, etc., health, weather & other challenges, Non corporate due date of July 31 affected time available earlier, most important to reduce stress, tensions of all involved, hence request to kindly extend due date of tax audit at least to original earlier date of October 31, thanks very much.
Read more at: https://taxguru.in/income-tax/representation-extend-due-date-filing-income-tax-audit-reports.html
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kindly extend due date many audit are pending
Madam, please extended the date of filing tax audit report for 1 month only, since this is a festive month which will be over by mid of October, 22. Don’t be so hard, gives us a chance to file proper and error free audit reports
Respected Madam,
Kindly extend the due date of TAR to 31st October,2022 as there are various new provisions incorporated in TAR and also it is very to difficult to file the TAR within 30th september
don’t extend due date of audit,we have no need of your fath.now it is to come in our habit.that we not want any help from government
RESPECTED MADAM / SIR PLEASE EXTENDED THE TIME OF 44AB AUDIT LIMIT.
Please extended due date 30th september 2022 to 31st october 2022
Please………..
Please………
Please……….
Pl.extend tax Audit due date
Kindly extend the due date
pls. extend due date of tax audit ay 21-22
It takes lot of time to fill income tax returns if the assessee deals with shares. So please extend the due date sirs and madam
KINDLY EXTEND OF DUE DATE OF TAR FROM 30TH SEPTEMBER FROM 31ST OCTOBER 2022 ON URGENT BASIS
Dear sir/Madam, I humbly request you to kindly extend the company returns filing from 30-09-2022 to 31-10-2022 and oblige.
Read more at: https://taxguru.in/income-tax/representation-extend-due-date-filing-income-tax-audit-reports.html
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please extend due date for A Y 2022-23 so we can do work properly.
the highest pressure is above the accountant, so madam is requested to extend the tax audit date with immediate effect.
Respected Ma’am. kindly extend income tax audit AY 2021-22 Due to heavy rain in Bundelkhand internet connections not working properly so high mental precure created pls give us some relax
Humble Request Please extend the due date of submission tax audit till 31-Oct-2022