AICAS Submits Representation Urging the Extension of Due Dates for Tax Audit Reports, ITR, and MCA Filings

The All India Chartered Accountants’ Society (AICAS) has recently submitted a representation to the Hon’ble Union Minister of Finance & Corporate Affairs, Smt. Nirmala Sitharaman, requesting the extension of due dates for filing Tax Audit Reports (TARs), Income Tax Returns (ITRs), and MCA Filings for the Assessment Year 2025-26.

In the representation dated September 18, 2025, the AICAS cited several difficulties faced this year that affected the timely compliance. The challenges outlined by them are as follows:

Delay in Non-Audit ITR Filing: The society raised concerns that the months of August and September are the months in which the CAs usually file audit-related filings since the last date to file non-audit ITR is July 31 each year. But this year, the due date for filing non-audited ITR was extended to September 16, 2025, due to the late release of ITR forms and utilities. Due to this, there are only 14 days for the audit clients.

Portal Glitches: The income tax portal still faces many errors, affecting the smooth upload and validation of audit reports and ITRs.

Festive Season Reducing Working Days: Due to the festive season of Navratri, which is starting from September 22 to October 2, 2025, it further reduces the working days for CAs and business owners.

Natural Calamities: This year, many regions are facing heavy rains and floods, which have made it difficult to operate the business. During such a situation, the taxpayers and the professionals cannot gather, compile, and finalise audit information by the current due dates.

Therefore, due to these genuine hardships, AICAS urged the finance minister to consider their request for an extension to ensure a high-quality, diligent, and timely compliance. AICAS requested the due dates to be extended as follows:

• Tax Audit Report (TAR): From 30th September 2025 to 31st October 2025
• ITR for Audit Cases and Corporate Returns: 30th November
• МСА – ROC Filings: Allow annual returns and financial statements to be filed within 60 days of the AGM, instead of the current 30 days, for this compliance year.

The extensions aim at ensuring smoother compliance and reducing any unintentional defaults.