Begusarai Tax Practitioners Association Seeks Extension of TAR, Forms 10B/10BB, and ITR Due Dates for AY 2026-27 :

The Begusarai Tax Practitioners Association, Bihar, has urged the Central Board of Direct Taxes (CBDT), Ministry of Finance, Government of India, to extend the due date for filing Tax Audit Reports (Forms 3CA/3CB and 3CD) for Assessment Year (AY) 2026-27 from September 30, 2026, to October 31, 2026, vide a representation dated September 21, 2026, citing severe flooding in Bihar, portal-related difficulties, delayed ITR utilities and the ongoing festival season as major reasons for seeking the extension. Along with the tax audit, the association also sought an extension in the due dates for Forms 10B/10BB and corresponding Income Tax Returns (ITRs).

The Association stated that several districts of Bihar have been affected by widespread flooding, disrupting business operations and professional work. According to the representation, more than 49 lakh people have been affected across various districts. Flooding, power outages, poor internet connectivity and restricted access to business premises have made it difficult for taxpayers and professionals to collect accounting records, audit evidence, vouchers and signatures.

The Association also highlighted the compressed time available for tax audits after the due date for non-audit business and professional returns was shifted to August 31, 2026. It said tax professionals are required to complete detailed audits and reconcile financial, GST and tax-related information within a limited period before the September 30 tax audit deadline.

Another concern raised was the delayed release and continuous revision of ITR utilities and validation requirements. The Association said frequent changes require professionals to revisit calculations and reconciliations that may have already been completed. It also pointed to difficulties involving AIS, TIS, Form 26AS, digital signatures, OTP validation and uploading large audit files on the income-tax portal.

The representation further noted that a tax audit involves detailed verification of books of accounts, financial statements, GST data, TDS/TCS records and other information before Form 3CD and the corresponding ITR can be finalised. The Association said rushing this process could increase the possibility of inadvertent errors.

Accordingly, the Association has requested the CBDT to extend the due date for Forms 3CA/3CB and 3CD from September 30 to October 31, 2026. It has also sought a corresponding extension for Forms 10B/10BB and other audit reports, along with a consequential extension for income-tax returns of taxpayers covered by tax audit.