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    <title>Interim relief extends s.44AB TAR due date to 31 Oct 2025; taxpayers allowed manual or email filing; s.119 invoked</title>
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    <description>The HC, prima facie satisfied that systemic e-filing failures and a substantial shortfall in tax audit report (TAR) filings risk widespread non-compliance, granted interim relief directing respondents to extend the statutory due date under s.44AB for furnishing TARs for AY 2025-26 from 30 Sept 2025 to 31 Oct 2025 for portal filings. The HC further directed respondents to expeditiously rectify e-filing technical glitches and, pending portal restoration, afford taxpayers liberty to furnish TARs manually or via e-mail to the jurisdictional officer. The order invokes the CBDT&#039;s powers under s.119 and is aimed at mitigating undue hardship and ensuring compliance.</description>
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    <pubDate>Fri, 26 Sep 2025 08:26:58 +0530</pubDate>
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      <title>Interim relief extends s.44AB TAR due date to 31 Oct 2025; taxpayers allowed manual or email filing; s.119 invoked</title>
      <link>https://www.taxtmi.com/highlights?id=92881</link>
      <description>The HC, prima facie satisfied that systemic e-filing failures and a substantial shortfall in tax audit report (TAR) filings risk widespread non-compliance, granted interim relief directing respondents to extend the statutory due date under s.44AB for furnishing TARs for AY 2025-26 from 30 Sept 2025 to 31 Oct 2025 for portal filings. The HC further directed respondents to expeditiously rectify e-filing technical glitches and, pending portal restoration, afford taxpayers liberty to furnish TARs manually or via e-mail to the jurisdictional officer. The order invokes the CBDT&#039;s powers under s.119 and is aimed at mitigating undue hardship and ensuring compliance.</description>
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      <pubDate>Fri, 26 Sep 2025 08:26:58 +0530</pubDate>
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