KSCAA urges CBDT to ensure April 1st as Standard Timeline for Release of ITR Forms and Utilities
The association requested the CBDT to ensure future compliance to April 1st as a standard practice for the release of return forms and utilities, upholding principles of efficient tax administration and ease of compliance.
ITR – forms – utilities – TAXSCAN
ITR – forms – utilities – TAXSCAN
Karnataka State of Chartered Accountants Association ( KSCAA ) has presented its representation to the Central Board of Direct Taxes ( CBDT ) requesting release of the Income tax return ( ITR ) forms and utilities on a timely basis.
The association has pressed to make April 1st an annual release of the forms standard. The letter opens with saying “We write to you today to express our deep concern regarding the non-release of Income Tax Return (IT) forms and their corresponding utilities for Assessment Year (AY) 2025-26 and for Updated Return (for the periods extended by the Finance Act, 2025), even as on 22nd April 2025. The delay in release is creating a sense of uncertainty and operational difficulty across various categories of taxpayers and tax professionals.”
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KSCAA noted that, of late, it has become a standardized practice to intimate ITR forms on or before April 1st of the concerned assessment year. This practice provides taxpayers and professionals sufficient time to comprehend new disclosure standards, procure necessary accounting information, synchronize system configurations (particularly in the corporates), and prepare for timely and accurate filing.
However, the delay this year has already begun to impact early compliance, especially hitting taxpayers who like to close out financial statements and make filings well ahead of deadlines. Additional delay, they cautioned, would narrow the compliance window, ratchet up pressure near deadlines, and raise the threat of errors and non-compliance.
IMPLICATIONS OF DELAY CITED BY KSCAA
KSCAA also cited several implications arising from the delay is follows:
- Reduced preparation time for taxpayers and consultants to incorporate new fields, reconcile data, and ensure accurate disclosures.
- Administrative challenges for tax professionals managing large client bases with overlapping deadlines for statutory audit, GST, and other obligations.
- Impact on corporates and listed entities, many of whom prefer to file returns well in advance of due dates to avoid spillover into Q2 reporting and audit cycles.
- Risk of cascading delays that may ultimately require deadline extensions, disrupting the government's calendar for data processing, refunds, and assessments.
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REQUEST BY KSCAA TO CBDT
In its representation, KSCAA made the following requests to the Central Board of Direct Taxes ( CBDT ):
- to immediately notify and release all ITR forms and corresponding utilities for AY 2025-26 and Updated Returns;
- to ensure future compliance to April 1st as a standard practice for the release of return forms and utilities, upholding principles of efficient tax administration and ease of compliance;
- to provide a public consultation mechanism or advance drafts when significant changes are proposed in return forms; and to refrain from making frequent changes post-release to maintain certainty and avoid inconvenience.
The association urged the Department to move with speed to issue the forms and utilities, thus enabling compliance within specified time frames.
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