RTCA Urges Government to Extend Due Date for Filing Tax Audit Reports and Forms 10B/10BB for AY 2026-27 Until Oct 31:

The Rajasthan Tax Consultants Association (RTCA), Jaipur, has urged the Union Finance Minister, the Central Board of Direct Taxes (CBDT) and the Principal Chief Commissioner of Income Tax, Rajasthan, to extend the due date for furnishing Tax Audit Reports and Forms 10B/10BB for Assessment Year (AY) 2026-27 from September 30, 2026, to October 31, 2026.

In the representation, the association flagged that the due date for furnishing the income tax return (ITR) for non-audit cases with business or professional income (ITR-3, ITR-4, etc.) for the AY 2026-27, i.e., August 31, 2026, has passed; however, the due date to furnish the tax audit reports, i.e., September 30, 2026, has yet to end.

Meaning, audit professionals are left with only one month to complete filing their tax audit reports after the end of the non-audit return season.

Thereafter, the association further explained that the process of filing the tax audit reports is convoluted and not a simple one, as it cannot be completed merely by uploading Form 3CA/3CB and Form 3CD. The process also requires detailed examination of books of account, supporting documents, bank statements, GST records, TDS/TCS records, AIS/TIS data, statutory compliances, stock and inventory records, fixed assets, related-party transactions and numerous other disclosures.

Hence, the burden on taxpayers has significantly increased.

The association further highlights that the government has introduced several changes to the tax audit filing process, such as the launch of new forms, schemas, validations, utility updates, etc.

RTCA also highlighted continuous changes in income tax utilities and technical difficulties on the e-filing portal. According to the representation, the common ITR utility for AY 2026-27 was initially released on May 20, 2026, while version 1.2.4 was released as recently as September 2. Issues relating to data retrieval, login, validations, digital signatures and uploading of forms have further increased the time required for compliance.

The Association also cited the revised financial reporting requirements for non-corporate entities introduced by ICAI in a phased manner. These changes require additional time for preparing and finalising financial statements, which directly affects the tax audit process.

Heavy rainfall, waterlogging and flood-like conditions in parts of Rajasthan and other states have also disrupted business operations and access to records and audit procedures. RTCA further noted that September to November coincides with the festive and business season, making it more difficult for businesses to provide complete information and records on time.

The Association stressed that tax audits involve substantive verification and are not merely an online filing exercise. It said additional time would help professionals conduct proper checks and submit accurate and complete reports.

RTCA has therefore requested the authorities to extend the due date for Tax Audit Reports (TARs) in Forms 3CA/3CB with Form 3CD, as well as Forms 10B/10BB, to October 31, 2026. It has also sought suitable alignment of consequential income tax return compliance wherever required.