RTCA Urges Government for TAR Deadline Extension Amid Technical and Festive Season Challenges

The Rajasthan Tax Consultant’s Association (RTCA), Jaipur, has recently sent a representation to the Finance Minister, Nirmala Sitaraman and the Central Board of Direct Taxes (CBDT) regarding the Tax Audit Report Due date extension. The Association is requesting the authority to extend the Tax Audit Report deadline to November 15, 2025.

The Rajasthan Tax Consultant’s Association (RTCA) came into effect 49 years ago in 1976, and is an apex association of 1800 tax professionals consisting of chartered accountants (CAs), tax advocates, and tax professionals from different districts of Rajasthan.

Through the representation, the association tried to catch their attention towards the key difficulties and problems faced by their members (Business Entrepreneurs and Tax Professionals) in filing the Tax Audit Report (TAR). Here are discussed these difficulties in a comprehensive manner:

1. Delay in Utilities and Return Form Availability:

This financial year, the utilities for ITR-1 to ITR-7, 3CA, 3CB, and 3CD, etc, were made available by the Income Tax Department late, which has ultimately affected the preparation and filing of tax audit reports.

2. Glitches in Income Tax Portal:

This financial year, technical glitches in the Income Tax portal have been noticed several times, as shared by several taxpayers, which have caused problems for them to upload and file tax audit reports.

3. Changed Format of Reporting for Non-Corporate Entities:

An updated format for the financial statements has been introduced by the Institute of Chartered Accountants of India (ICAI) for non-corporate entities, which now requires extra efforts and time to comply. Ultimately leading to a delay in filing the Tax Audit Report (TAR).

4. Time of Festival Season:

As we all know, August, September, October, and November are months in India in which most of the Indian festivals take place. Hence, these upcoming festivals of Dussehra, Bhai Dooj, Diwali, etc, will further add to challenges in filing the Tax Audit Report (TAR). Businesses involved in sales these days become more focused on their work, and sales during the festival season significantly increase.

5. Extension of Due Date for Non-Audit Cases:

The tax department has already extended the due date for filing the Income Tax Return (ITR) from 31st July 2025 to 15th September 2025, for the taxpayers not liable to get their accounts audited. While this gives more time to non-audit taxpayers, it reduces the time available for tax professionals to prepare audit reports. Earlier, there was a 2-month gap between the due dates for non-audit and audit cases, which gave professionals enough time to focus on audit reports after completing non-audit filings.

These all aforementioned discussed reasons are all contributing to problems in filing the Tax Audit Report (TAR); hence, they request the Finance Minister and CBDT, to extend the due date for filing the Tax Audit Report (TAR) and Income Tax Return (ITR) to November 15, 2025, so more time is available to taxpayers and tax professionals to comply with the requirements.