TaxTMI 
TaxTMI 
TAR- SOME INFORMATION UP TO LAST DATE TO FILE ITR IS TO BE REPORTED -IMPOSSIBLE TO FILL IN SUCH INFORMATION SO TIME MUST BE EXTEND TO UPLOAD TAX AUDIT REPORT till 15 days after last date for ITR.
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....<br> Article By: - DEV KUMAR KOTHARI Dated:- 29-9-2026<br> Got 1 Replies <br> Income Tax<br> <br> TAX AUDIT REPORT - REQUIRE TO REPORT SOME INFORMATION UP TO LAST DATE TO FILE RETURN - IT IS IMPOSSIBLE TO FILL IN SUCH INFORMATION SO TIME MUST BE EXTEND TO UPLOAD TAX AUDIT REPORT till 15 days after due date for ITR and due date of ITR should also be revised. Abbreviations used: Tax Audit Report - TAR ITA1961 - Income Tax Act 1961 ITR 1962- Income Tax Rules,1962. FY/PY - year ending 31st March. DD ITR due / last date for ITR DD TAR due / last date for TAR Tax auditor or auditor - Ar. Or CA Any provision made under law must be such that it can be complied with. Particularly in case of any report which is to be submitted by a responsible citize....
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....n and a professional like CA must require only such information which can be furnished reasonably within given latest or the last day by which the report to be submitted. In fact it should be at least after 15 days from the date up to which information are to be furnished. The last date for uploading TAR (DDTAR) is 30th September after end of FY on 31st March. In TAR some information are to be furnished up to the due / last date for furnishing the ROI ( DDROI) that is 31st October in case of audit requirement. In ITR also claim can be made in respect of some expenses if they are actually paid or in respect of which TDS/ TCS is deposited before the DDITR. This may be difficult for an assessee having business at several places where these sum....
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....s are deposited. Even with help of ITES, if such sums are paid on DDITR, it will be extremely difficult, if not impossible, to file ITR on DDITR with up-to-date information. Even if it is attempted, the filing will be on last day or last moment. This means reasonable time is not allowed and it is not justifiable. Therefore, DDTAR and DDITR as per present provisions poses hardship in compliance if one is required to avail maximum time, allowed to make payments which entitle assessee to make claim for allowable deductions. In any case it will put lot of pressure on tax payer and tax auditor to make compliance before DDITR. The fact and ground reality is that it is impossible to provide data up to DDTAR for amounts allowable if paid / deposite....
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....d before DDITR. It is also very difficult to provide data up to DDITR in ITR to be filed before latest DDITR. It is true that assessee can be advised and he can also plan to deposit such sums or make payment well in advance. However, it may not always be possible, particularly when there is fund scarcity due to any reason. The main aspect under consideration is that why such provisions are made, that too about procedure and compliance, which require the concerned persons to resort to incomplete and wrong reporting. A chartered Accountant is supposed to fill in data as required correctly, but in the given requirement it is impossible for him to report correctly as required under provisions and prescribed forms. The form 3CD, which is part of....
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.... TAR for data to be compiled with and filled in online TAR require some information up to 31st October, which he cannot, Even if client says that payment made up to signing of TAR can be given, the CA will be failing in his duty by furnishing information till date of his signature or any other date to be stated. The legislator and their team must be fully aware of this impossibility in reporting, imposed first in provisions of enactments and then in the ITRules and prescribed forms. Chartered Accountants are considered to be vital partners in nation building through their contributions to economic stability, financial transparency, and governance. Then why an impossible reporting is imposed upon CA and off course on assessee? Because it is ....
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....duty of assessee to get accounts audited and to get a TAR . The assessee has to accept the TAR uploaded by auditor / CA to make full compliance, otherwise TAR is not considered as filed. Non filing of TAR also invites penalty proceedings Failing to file tax audit report on time under Section 44AB invites a penalty under Section 271B of the Income Tax Act. Penalty can be Amount: 0.5% of total sales, turnover, or gross receipts of assessee subject to Maximum Rs.1,50,000 On this website in search on 27.09.26 at 18:15 hours case search for penalty found result as follows: Showing Results for : Law: Income Tax Statute: Income-tax Act, 1961 Section: Section 271B - 795 Results This includes for High Courts as follows: Law: Income TaxCourts: High ....
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....Court Statute: Income-tax Act, 1961 Section: Section 271B - 162 results. This shows only a sample of litigation because all cases are not reported and in many cases penalty issue is settled at level of CIT(A). Therebefore, to avoid initiation of penalty and litigation assesses are forced to file TAR, knowingly that it is not complete and is not fully as per requirement. In the given statutory requirements assessee and tax payer are forced to make some sort of compliance by qualifying the TAR with observations like amounts reported till particular date or date of report. Thereafter assessee has to file a revised TAR and in some cases may be required to file revised ITR also to make claim admissible. Impossibility imposed: It is well settled ....
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....legal position that when the law requires a person to do something that is completely impossible, that requirement is legally recognized as void and unenforceable. Famous Latin maxim: "Lex non cogit ad impossibilia" means and understood to that the law does not compel a man to do that which he cannot possibly perform. Besides this another Latin maxim "Impotentia Excusat Legem" Impossibility or helplessness excuses the law. This can be simplified in terms that when a person is physically or naturally blocked from complying with a legal mandate though no fault of his own, the law will excuse the non-compliance. Search results of cases on this website: Showing Results for : Law: AllSort : Date Search In : Main Text + AI Text Searched Text : "L....
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....ex non cogit ad impossibilia" 346 results Showing Results for : Law: AllSort : Date Search In : Main Text + AI Text Searched Text : "Impotentia Excusat Legem" -56 results Showing Results for : Law: AllSort : Date Search In : Main Text + AI Text Searched Text : "Lex non cogit ad impossibilia""Impotentia Excusat Legem" 41 results. Showing Results for : Law: AllCourts: Supreme Court - AllSort : Date Search In : Main Text + AI Text Searched Text : "Impotentia Excusat Legem" 13 results Showing Results for : Law: AllCourts: Supreme Court - AllSort : Date Search In : Main Text + AI Text Searched Text : "Lex non cogit ad impossibilia" 50 results. This shows only a sample of litigation on aspect of impossible to act/ perform etc. because all cases a....
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....re not reported on this website which is mainly about tax laws and corporate laws. Conclusions: To be fair and reasonable, it is required that DDTAR and DDITR should be fixed at least 15 -30 days after the last date up to which certain payments can be made by assessee to avail deductions of expenses or allowances. If a proper Writ Petition is made and pursued, author hopes that Courts will allow or direct to allow authorities to fix last date for TAR as 15th November and ITR 30th November. The provisions which imposes the aforesaid impossibilities can also be struck down or directions can be made to fix last dates reasonably. --Reply By: DEV KUMAR KOTHARI The Reply: Vide Circular No. 7/2026 F. No. 225/128/2026/ITA-II dt.28.09.26 DD ITR h....
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....as been revised to 21.11.26 and accordingly DD TAR is revised to 21.10.26. As per revised DD ITR time allowed to make payments of certain sums covered Us.43B and deposit of TDS ,TCS is now up to 21.11.26 so as on 21.10.26 auditor will still not be able to make correct reporting of such sums. This issue need to be addressed as suggested by me in the article i.e. to fix date up to which payment of S.43B sums and deposit of TDS and TCS can be made be fixed on say 31.10.26 and DDTAR be fixed as 15.11.26 and DD ITR be revised to 30.11.26. ....