CA Association Seeks Extension in Due Dates of Tax Audit, Form 10B/10BB and ITR Filing for AY 2026-27:

The Chartered Accountants Association, Jalandhar, has sent a representation dated September 06, 2026, to the Honourable Union Finance Minister, Nirmala Sitharaman, requesting an extension of the due date for Tax Audit Reports (TARs), Forms 10B/10BB and other audit-related forms. The Association has also sought corresponding relief in the due date for filing Income-tax Returns (ITRs) for the Assessment Year 2026-27.

The Association stated that the separate due date of August 31, 2026, introduced for business taxpayers not liable to audit was a taxpayer-friendly measure. However, it has resulted in a significant overlap of compliance work during August and September for taxpayers and professionals handling audit cases.

For AY 2026-27, the due date for ITRs of business taxpayers not liable to audit is August 31, 2026, while Tax Audit Reports are due by September 30, 2026. The due date for ITRs of audit cases other than transfer pricing cases is October 31, 2026, and ITRs involving transfer pricing reports are due by November 30, 2026.

According to the Association, taxpayers and professionals effectively have only one month between filing the Tax Audit Report and the related ITR. This has increased pressure on professionals, particularly due to the higher audit and reporting workload.

The Association also highlighted delays in the release of ITR forms. ITR-3 was released on June 18, ITR-5 on July 7, ITR-7 on July 9 and ITR-6 on August 4, 2026. The corresponding online utilities were released later, in some cases after another 15-20 days.

The Association said these delays have reduced the actual time available for preparing and filing returns and requested the Finance Ministry to extend the relevant deadlines for AY 2026-27.

The Chartered Accountants Association, Jalandhar, has flagged the following key concerns in its representation as reasons for seeking extension:

• Overlap of compliance deadlines

• Delayed release of ITR forms & utilities

• Increased compliance burden for non-corporate assessees

• Limited effective time for preparation, verification and filing