Representation for Extension of AY 2026-27 Tax Audit and ITR Due Dates to Ease Compliance

The Sales Tax Bar Association (Regd.), New Delhi has submitted a detailed representation dated 23 September 2026 to the Union Finance Minister, seeking a rationalisation of the compliance calendar for Section 44AB tax audits and related filings for Assessment Year (AY) 2026-27. The representation focuses on the need to extend:

  • The due date for furnishing Tax Audit Reports (TAR) from 30th September 2026 to 31st October 2026, and
  • The due date for filing Income Tax Returns (ITR) in audit cases from 31st October 2026 to 30th November 2026,
    along with corresponding extensions for certain audit-related forms.

The Association has highlighted a combination of systemic, operational and transitional issues, including staggered availability of utilities, reconciliation-intensive audits, and the simultaneous operation of the Income-tax Act, 1961 and the Income-tax Act, 2025, as grounds for the requested relief.

Background of the Representation

Profile of the Sales Tax Bar Association (Regd.), New Delhi

The representation begins by outlining the stature and role of the Sales Tax Bar Association (Regd.), New Delhi:

  • Established on 30th March 1957, it is described as one of the earliest and largest platforms of tax professionals in India.

  • The Association’s membership is around 2000, comprising Advocates, Chartered Accountants and other Tax Practitioners actively engaged in both direct and indirect tax practice.

  • Over the decades, several of its members have been:

    • Elevated as Judges of the Hon’ble Delhi High Court and the Hon’ble Supreme Court, and
    • Appointed as Members of the Income Tax Appellate Tribunal (ITAT) and Goods & Services Tax Appellate Tribunal (GSTAT).

The representation underscores that the Association has long acted as an important link between the assessee community, tax professionals and the Government, contributing significantly to compliance and revenue mobilisation.

Objective and Scope of the Representation

Speaking on behalf of its members and the broader community of assessees and tax professionals, the Association states that this representation is aimed at:

  • Ensuring that compliance timelines under the Income-tax Act, 1961 remain realistic and workable, particularly for Section 44AB tax audits.
  • Requesting a calibrated adjustment of dates rather than any change in tax liability or substantive law.

The focus is on the procedural feasibility of existing statutory due dates in the backdrop of evolving and transitional compliances.

Acknowledgement of Segmented ITR Due Dates

The Association expressly records its appreciation of the Government’s decision to segment the due dates for return filing for AY 2026-27 as follows:

  • 31st July 2026 for salaried individuals and HUFs not subject to audit.
  • 31st August 2026 for non-audit business and professional assessees.

According to the representation, this step has been beneficial in easing the overall pressure on professionals and assessees by distributing return filing obligations across different dates instead of clubbing them together.

However, the Association points out that, despite this positive measure, there remains a compressed effective window between the completion of non-audit compliance on 31st August 2026 and the current tax audit reporting deadline of 30th September 2026.

Compressed Compliance Calendar for Tax Audit

Reduced Gap Between Non-Audit and Audit Due Dates

Historically, there has generally been a broader interval between the due date for non-audit returns and the due date for filing tax audit reports and audited returns.