Deadline Extension Request For Audit and Income Tax Filings By Guwahati Tax Bar Association

The Tax Bar Association (Chatribari Guwahati, Assam) sent a representation on September 19, 2025 to the Union Minister for Finance and Corporate Affairs (Government of India) regarding the extension of due dates for the Tax Audit Report (TAR) and Income Tax Return filing (ITR) in Audit Cases for Assessment year 2025-26.

The Tax Bar Association, on behalf of more than 400 tax experts such as Chartered Accountants, Company Secretaries, Advocates, Cost Accountants and other tax practitioners, requests the following deadline extensions:

• Tax Audit Reports (TAR) from September 30, 2025 to November 30, 2025
• Income Tax Return (ITR) from October 31, 2025 to December 31, 2025

The Tax Bar Association further requests the Union Minister for Finance and Corporate Affairs to extend the TAR and ITR deadlines by considering the following facts and situations:

1. Delays in release of Return Filing Utilities:

The Income Tax Department released the ITR utilities for AY 2025-26 much later than usual. Normally available in early April, this year the delay has reduced the time available for taxpayers to file their returns. However, the actual dates were delayed-

• ITR-1 and ITR-4 were released in May 2025.
• ITR-2 released in July 2025
• ITR-3 released in July 2025
• Forms 3CA-3CD and 3CB-3CD released in July 2025
• ITR-5 released in August 2025
• ITR-6 released in August 2025
• ITR-7 released in August 2025

2. Overlap with Filings of Non-Audit Cases

The statutory due date for filing non-audit cases were originally fixed as July 31, 2025, was postponed to September 15, 2025. Following that, due to continuous technical issues and glitches in the Income tax e-portal, the deadline was further extended by only one day (September 16, 2025). Because of this, tax professionals had to spend most of their time on non-audit filings until mid-September, leaving very less time to finish audit return filings.

3. Festivals in Assam and Across India

With major festivals approaching, including Durga Puja and Navaratri from September 22, 2025, followed by Diwali on October 21, Bhatri Dwitya on October 23, and Chhath Puja on October 27, 2025. Resulting in reduced manpower and delayed client interaction because the offices and firms function with minimal staff due to such holidays.

4. Major Amendments in Reporting Requirements

• The revised Form 3CD for the current year has come with many additional disclosures.
• New reporting requirements for non-corporate entities for FY 2024-25 have further expanded compliance obligations. Many rules that used to apply only to companies now apply to non-corporate entities too. Hence, the taxpayers are requiring more time to finish their audit.

5. Burden of GST Changes

The additional GST rate amendments, effective from September 22, 2025 require tax experts to extend advisory and operational support to Micro and Small Enterprises (MSME) that do not have dedicated accountants.

6. Principle of Equity in Time Gap

Typically, a gap of almost two months is maintained between the deadline for non-audit and audit cases July 31 and September 30, respectively. However, in this year, as the non-audit deadline extended to September 16, the effective time available for audit compliance has been reduced to only two weeks. Such timings creates an excessive burden on both taxpayers and professionals.

In view of the above difficulties, the Tax Bar Association urges CBDT to extend the Deadlines as this would be fair and reasonable but also help in accurate and stress-free reporting and filing.