https://www.taxtmi.com/article/detailed?id=17482 Tax Audit Report deadlines are criticised where prescribed disclosures include payments and tax deposits that may be made until the later income-tax return deadline. This timing mismatch may prevent complete reporting, cause qualified or revised audit reports and returns, and expose assessees to delayed-filing penalty proceedings. The analysis invokes impossibility-of-compliance principles and proposes fixing the payment cut-off before the Tax Audit Report deadline, with sufficient time thereafter for accurate reporting and return filing. en-us Tue, 29 Sep 2026 08:36:03 +0530 Tue, 29 Sep 2026 15:02:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17482 Tax Audit Report deadlines are criticised where prescribed disclosures include payments and tax deposits that may be made until the later income-tax return deadline. This timing mismatch may prevent complete reporting, cause qualified or revised audit reports and returns, and expose assessees to delayed-filing penalty proceedings. The analysis invokes impossibility-of-compliance principles and proposes fixing the payment cut-off before the Tax Audit Report deadline, with sufficient time thereafter for accurate reporting and return filing. Articles Income Tax Tue, 29 Sep 2026 08:36:03 +0530 https://www.taxtmi.com/article/detailed?id=17482