Every year, taxpayers across India circle the calendar for one important date – the income tax return due date. This deadline determines when individuals, professionals, and businesses must file their income tax returns (ITR). However, for the Assessment Year (AY) 2025–26, several professional bodies, including chartered accountant associations and tax lawyers, are urging the government to extend the timelines.
Their argument is clear: portal glitches, overlapping compliance burdens, and late release of crucial forms have made it difficult for taxpayers and professionals to complete filings on time. With the income tax return due date fast approaching, the debate over whether the government should grant an extension is heating up.
Why Associations Want the Income Tax Return Due Date Extended
Delayed Release of Forms
Traditionally, the Income Tax Department releases ITR forms by April 1 every year. This practice gives taxpayers and professionals a reasonable window of time to prepare and file returns before the statutory deadlines.
For AY 2025–26, however, forms like ITR-5, ITR-6, and ITR-7, along with key audit forms, were only made available in July and August. According to the Karnataka State Chartered Accountants Association (KSCAA), this delay has eaten into the preparation time of tax filers. In their representation to the government, KSCAA highlighted that the late release of these forms left professionals scrambling to complete filings before the income tax return due date.
Technical Glitches in the E-Filing Portal
Another major hurdle has been the recurring glitches in the online filing portal. Tax professionals reported frequent downtimes, error messages, and discrepancies in the Annual Information Statement (AIS). For example, taxpayers claiming exemptions under Sections 54 or 54F were incorrectly asked to provide Capital Gains Account Scheme (CGAS) details, even when the investments were fully utilized.
These portal issues have slowed down the filing process significantly. With thousands of taxpayers logging in simultaneously during peak season, the e-filing portal often struggles to handle the load. This has further strengthened the demand to extend the income tax return due date.
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Overlapping Compliance Burdens
GST and MCA Deadlines
The income tax return due date is not the only deadline that professionals are juggling. At the same time, businesses and auditors must also comply with statutory filings for the Goods and Services Tax (GST) and the Ministry of Corporate Affairs (MCA). The overlap of these timelines makes it difficult for accountants and tax professionals to dedicate sufficient time to each requirement.
Audit Reports and ICAI Guidance Note
The audit workload has also increased this year due to the adoption of the Institute of Chartered Accountants of India’s (ICAI) Guidance Note on Non-Corporate Entities (NCE) financials. This has expanded disclosure requirements, putting further pressure on auditors. Combined with the income tax return due date, the audit report submissions create a situation where professionals are overwhelmed with compliance tasks.
Impact of Holidays and Natural Disruptions
KSCAA also pointed out that the effective working days available for filing returns have been reduced due to national holidays and weather-related disruptions. For instance, floods in certain parts of the country limited the ability of professionals to work during critical periods. With fewer workable days, meeting the existing income tax return due date becomes nearly impossible for many.
What Different Associations Are Demanding
Karnataka State Chartered Accountants Association (KSCAA)
KSCAA has formally requested the Ministry of Finance to extend both ITR and audit deadlines. Their key point is that taxpayers were already disadvantaged due to late form releases and technical errors in the system.
Central India Regional Council (CIRC) of ICAI
The CIRC of ICAI has asked for the tax audit report submission deadline to be pushed from September 30 to December 31, 2025. According to them, professionals simply do not have enough time to prepare accurate audit reports while also ensuring timely ITR filings before the income tax return due date.
Advocates Tax Bar Association (ATBA)
The ATBA has also weighed in. They have proposed that:
- Non-audit ITR filings will be extended until October 30.
- Tax audit report submissions will be allowed until November 30.
- ITR filings in audit cases will be extended until December 31.
- Transfer pricing documentation (Form 3CEB) will be given a new deadline of January 31, 2026.
Their request aims to spread out the workload and make it manageable for professionals and taxpayers alike.
Previous Extension by the Government
It’s important to note that the government has already extended the income tax return due date for non-audit cases once this year, from July 31 to September 15, 2025. However, many argue that this extension was insufficient, given the scale of issues being reported.
For businesses requiring audits, the deadlines remain unchanged. This means a large segment of taxpayers is still racing against time, leading to repeated calls for another extension.
Why the Debate Matters
The debate over extending the income tax return due date goes beyond administrative convenience. Here’s why it matters:
- Accuracy of Returns – When taxpayers and auditors are rushed, errors are more likely. Mistakes in filing can lead to penalties, litigation, and unnecessary disputes.
- Stress on Professionals – Chartered accountants and tax lawyers often bear the brunt of these deadlines. Late form releases and portal glitches force them into working late hours and weekends, affecting their health and productivity.
- Trust in the System – Frequent glitches in the e-filing portal undermine taxpayer confidence in digital governance. Extending the deadline would demonstrate that the government acknowledges these shortcomings and supports taxpayers.
Possible Outcomes
If the government accepts the representations made by KSCAA, ICAI, and ATBA, taxpayers can expect:
- An extended income tax return due date for both audit and non-audit cases.
- More time to comply with transfer pricing and audit documentation.
- Reduced pressure on the e-filing portal, as filings would be spread over a longer period.
However, if the deadlines remain unchanged, taxpayers and professionals may face intense last-minute pressure. This could lead to inaccurate filings and higher chances of errors or omissions.
Tips for Taxpayers Ahead of the Income Tax Return Due Date
Even as the debate continues, taxpayers should prepare proactively. Here are some tips:
1. Organize Your Documents Early
Keep all necessary financial records – Form 16, AIS, investment proofs, and bank statements—organized before attempting to file.
2. Use Offline Utilities
If the portal is slow, consider using the offline return preparation utilities provided by the Income Tax Department. These can save time during peak hours.
3. Consult a Professional
With multiple overlapping compliances, consulting a chartered accountant can help ensure that your return is filed correctly before the income tax return due date.
4. Don’t Wait Until the Last Day
Even if an extension is granted, avoid waiting until the last date to file. Filing early reduces stress and helps avoid technical glitches.
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