The Maharashtra Tax Practitioners' Association (MTPA) has submitted a representation to the Union Finance Minister seeking an extension of the due dates for filing Tax Audit Reports (TARs) and Income Tax Returns (ITRs) for taxpayers covered under compulsory tax audit.
In its representation dated September 16, 2026, the association highlighted the practical difficulties being faced by taxpayers, Chartered Accountants and other tax professionals as the September 30 tax audit deadline approaches.
The association, which represents tax consultants, advocates, Chartered Accountants, Company Secretaries and Cost Accountants across Maharashtra, stated that it has more than 2,600 active members.
Existing Due Dates for FY 2025-26
The representation refers to the revised ITR due dates for FY 2025-26 (AY 2026-27) as follows:
| Type of Assessee | Form | Due Date |
|---|---|---|
| Individuals, Salaried & HUFs | ITR-1 & ITR-2 | July 31, 2026 |
| Non-audit Businesses & Professionals | ITR-3 & ITR-4 | August 31, 2026 |
| Tax Audit Cases of Businesses & Professionals | October 31, 2026 |
However, the association pointed out that the tax audit report for compulsory audit cases is required to be uploaded by September 30, 2026, creating a relatively tight timeline for completing the audit process and finalising the related information.
Why Has MTPA Requested More Time?
According to the representation, tax audit cases require reconciliation and collection of a wide range of information before the audit report can be finalised.
This includes details relating to:
- Purchases from GST-registered, non-GST and composition dealers
- TDS return filings
- Various financial ratios
- Unsecured loans and their repayments
- Taxes paid after the end of the financial year but before ITR filing
- Professional tax, PF and ESI payments
- Payments to related parties
- Information under Section 40A(3)
- Reconciliation of Form 26AS, AIS and TIS
- Reconciliation of GST turnover
- Other information required for accurate tax reporting
The association said that gathering and reconciling these details takes considerable time in individual audit cases.
Festive Season Also Cited as a Practical Challenge
MTPA has also highlighted the workload during September and October, when taxpayers and tax professionals are engaged with festivals and other statutory responsibilities.
The representation specifically refers to festivals such as Rakhi, Ganesh festival and Navratri, along with work relating to advance tax calculations and payments.
The association has therefore argued that additional time would help professionals submit more accurate and complete information rather than rushing to meet the existing timeline.
Extension Requested by the Association
MTPA has proposed the following revised deadlines:
| Compliance | Suggested Due Date |
|---|---|
| Filing of Tax Audit Report (TAR) | October 31, 2026 |
| Filing of ITRs for compulsory tax-audit assessees | November 30, 2026 |
The association has requested the government to issue directions accordingly in the interest of taxpayers and tax professionals.
MTPA Says Revenue Collection Will Not Be Adversely Affected
The representation also states that extending the deadlines would not result in a significant loss of revenue because a substantial portion of tax collection from compulsory audit assessees takes place through TDS, TCS and advance tax.
MTPA has further submitted that an extension could facilitate the submission of quality information and more accurate data by taxpayers, auditors and tax professionals.
The representation was addressed to the Union Finance Minister and copied to the Prime Minister’s Office, Minister of State for Finance and the Chairman of the Central Board of Direct Taxes (CBDT).
Importantly, the document represents a request from the Maharashtra Tax Practitioners' Association. It does not itself announce that the Government or CBDT has approved the proposed extensions.
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