This discussion clarifies the due date for filing Tax Audit Reports, particularly for entities involved in transfer pricing. While one view suggests 30th November 2020, the prevailing consensus, based on Sections 44AB and 92E, indicates the due date is 31st October 2020. This is because the report is due one month before the extended return filing deadline of 30th November 2020. An extension due to the COVID-19 situation is also anticipated.
01 October 2020
Thank you sir for your reply but as per both Sections 44AB & 92E r.w. 92F due date for submitting the Report is one month before the due date of filing return which is now extended to 30.11.2020 for all. So, due date of filing report u/s 44AB as well as 92E will be 31.10.2020. Pls guide.
02 October 2020
Agree with you the due date of filing report u/s 44AB as well as 92E will be 31.10.2020. We may expect some extension of due date in view of Covid situation prevailing.