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    <title>Request to honourable FM: EXTEND LAST DATE FOR FILING OF TAR and ITR BY SMALL AND MEDIUM ASSESSEES- say other than listed companies.</title>
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    <description>Request to extend the last date for filing the Tax Audit Report (TAR) and Income Tax Return (ITR) for small and medium assesses due to COVID 19 disruptions. The submission notes lockdowns, reduced staff availability, transport and document access difficulties, and contrasts large listed companies&#039; dedicated compliance resources with the limited capacity of individuals, firms, HUFs, AOPs/BOIs and unlisted companies, urging an extension of the TAR and ITR filing deadlines for those smaller taxpayers.</description>
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      <description>Request to extend the last date for filing the Tax Audit Report (TAR) and Income Tax Return (ITR) for small and medium assesses due to COVID 19 disruptions. The submission notes lockdowns, reduced staff availability, transport and document access difficulties, and contrasts large listed companies&#039; dedicated compliance resources with the limited capacity of individuals, firms, HUFs, AOPs/BOIs and unlisted companies, urging an extension of the TAR and ITR filing deadlines for those smaller taxpayers.</description>
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