BJP Professional Cell Requests Finance Minister Extension of ITR and TAR Deadlines

BJP Assam Pradesh Professional Cell recently sent a representation to Finance Minister Smt. Nirmala Sitharaman urged to extend the due date for Filing Income Tax Returns (ITRs) and Tax Audit Reports (TARs) for the Assessment Year 2025-26 under the Income Tax Act, 1961.

The BJP Assam Pradesh Professional Cell showed its gratitude to the government for the earlier extension of the ITR filing due date from July 31, 2025, to September 15, 2025, for non-audit cases. It is respectfully submitted that the current deadline of 30th September 2025 for the Tax Audit Report (TAR) continues to create substantial difficulties in compliance. The limited time available, further complicated by persistent portal issues and delayed release of utilities, places professionals in a position where accuracy and quality may be compromised in order to meet the deadline.

Below are such issues and challenges:

A. Overlap of Deadline

The extension of the ITR filing deadline for non-audit cases to 15th September 2025 has unintentionally resulted in a compressed schedule for Tax Audit Reports. In previous years, professionals had almost two months between the ITR filing deadline (31st July) and the TAR due date (30th September). This significant gap allowed enough time for audits. However, with the current timelines, tax professionals now face the pressure of completing both tasks within an unreasonable 15-day window.

B. Technical Difficulties:

The Income Tax e-filing portal has resumed facing frequent technical glitches such as downtimes, OTP failures, and others. These issues disrupt the timely filing of both ITRs and TARs, making the compliance process even more stressful.

C. Delayed Release of Utilities:

The utilities needed for the TAR and ITR filing were only made available in August 2025; however, this resulted in a major reduction in the available time for professionals to fulfil audits. However, ideally, these utilities should be available months before the filing season begins.

D. Increased Complexity of Tax Audits:

Under Section 44AB, the Tax Audit includes comprehensive verification of financial records, Double-verification with GST, TDS, ESI, and PF returns, and ensuring compliance with over 40 clauses of Form 3CD. This complexity needs enough time for reconciliation, reporting and validation. Whereas a rushed audit results in errors and mistakes, which defeats the overall objective of the audit process.

E. Impact on Taxpayers and Professionals:

A compressed timeline for tax filings increases the risk of penalties and errors in compliance. Tax professionals are under high pressure due to the overlapping filing deadlines, and the quality of audit work may suffer, leading to further complications for both professionals and taxpayers.

BJP Professional Cell added that, considering the above challenges, FM should grant the following extensions:

• Non-Audit ITR Filing: From September 15, 2025, to September 30, 2025.
• Tax Audit Report (TAR) Filing: From September 30, 2025, to November 30, 2025.
• Tax Audit Returns Filing: From October 31, 2025, to December 31, 2025.

These extensions will help professionals with the extra time to complete audits accurately, ensuring that the compliance process remains efficient and error-free.

BJP Professional Cell explained how such extensions will be beneficial:

The requested extension will permit experts to conduct detailed audits and ensure that filings are accurate, and it will also reduce the risk of errors. It will significantly reduce the stress on tax experts and allow them to handle their workload better.

Taxpayers and professionals will be better positioned to follow voluntarily and help in reducing the need for future corrections and disputes.

Further, they assure the Finance Minister that tax professionals and taxpayers are fully committed to timely compliance, and this request for an extension is not intended to delay the process but to ensure that all compliance is carried out with the highest standards of quality. Sufficient time will make sure that all filings and audits are
completed accurately, reducing future issues for both taxpayers and the department.

Lastly, Professional Cell added, the requested extensions are essential to maintaining the integrity of the tax compliance process and ensuring that all stakeholders have sufficient time to comply with the requirements without undue pressure.