Minimize chances of mismatch between the return and report.

CA can keep track of his limit of tax audit i.e (45).

Earlier there may be cases where Assessee deliberately do not disclose the disallowance/ remarks of tax auditor.

Earlier since signed report was not available, it was difficult for the Department to trace such instances.

Cont

S.No Form Number Description 1.FORM NO 3ACAudit report under section 33AB(2) - Amount deposited by Tea or coffee or rubber development Account.2.FORM NO 3AD Audit Report under section 33ABA(2) - Amount deposited by Assessee engaged in prospecting, extraction or production of petroleum or natural gas .3.FORM NO 3AE Audit report under section 35D(4)/35E(6) of the Income- tax Act, 1961 - Amortization of Preliminary Expenses 35D(4) / Deduction for expenditure on prospecting for certain minerals.4FORM NO 3CEAudit Report under sub-section (2) of section 44DA of the Income-tax Act, 1961 - Royalty income in case of Non-Resident.5.FORM NO 3CEA Report of an accountant to be furnished by an Assessee under sub-section (3) of section 50B of the Income -tax Act, 1961 relating to computation of capital gains in case of slump sale - Capital Gain in case of Slump Sale 6.FORM NO 3CF-I Application form for approval under clause (ii) of sub section (1) of section 35 of Income Tax Act , 1961 in the case of scientific research associations - Application for approving scientific research associations for notifying their research programmes under scientific research programme .7.FORM NO 3CF-II Application form for approval under clause (ii) of sub section (1) of section 35 of Income Tax Act , 1961 in the case of university, college or other institution - Application for approving college or university or other institution for notifying their research programmes under scientific research programme.8.FORM NO 3CF-IIApplication form for approval under clause (iia) of sub section (1) of section 35 of Income Tax Act , 1961 in the case of company .9.FORM NO 8 Declaration under section 158A(1) of the Income-tax Act, 1961 to be made by an Assessee claiming that identical question of law is pending before the High Court or the Supreme Court - Declaration filed by Assessee to AO or any appellate Authority. 10.FORM NO 9 Application for grant of approval or continuance thereof to a fund under section 10(23AAA) of the Income-tax Act, 1961 - Application for notification of a fund established by any person for the welfare of employees or their dependent.

Cont

S.No. Form Number Description 11.FORM NO 10Notice to the Assessing officer /Prescribed Authority u/s 11(2) of Income Tax Act 1961 - Notice given by the Trustees for the amount un-utilized accumulated during the year. 12.FORM NO 10A Application for Registration of a Charitable or religious trust for the purpose of Income Tax Act, 1961 - Form to be filed by Principal Officer /Trustees of the newly formed trust for their registration under Income Tax Act.13. FORM NO 10BA Declaration to be filed by the Assessee claiming deduction under section 80GG - In case of Assessee claiming deduction in case of rent paid to whom HRA is not payable. 14.FORM NO 10CCB Audit report under sections 80-I(7)/80-IA(7)/80-IB - Any undertaking claiming deduction u/s 80-I(7)/80-IA(7)/80-IB.15.FORM NO 10CCBBA Audit report under section 80-IB(14) - Any undertaking claiming deduction u/s 80-IB(14). 16.FORM NO 10CCBC Audit report under section 80-IA(11B) - Any undertaking claiming deduction u/s 80-IA(11B). 17.FORM NO 10CCBD Audit report under section 80-IB(11C) - Any undertaking claiming deduction u/s 80-IA(11C) .18.FORM NO 10CCC Certificate under sub-rule (3) of rule 18BBE of the Income-tax Rules, 1962 - For entities doing highway project in which housing is integral part 80-IA(6) .19.FORM NO 10CCD Certificate under sub-section (3) of section 80QQB for Authors of certain books in receipt of Royalty income, etc. - Certificate from payer of Royalty to the Author. 20FORM NO 10CCE Certificate under sub-section (2) of section 80RRB for Patentees in receipt of royalty income, etc. - Certificate from payer of Royalty on Patents .

Cont

S.No. Form NumberDescription 21.FORM NO 10CCF Report under section 80LA(3) of the Income-tax Act, 1961 - For off shore banking units and international financial service center .22.FORM NO 10DA Report under section 80JJAA of the Income-tax Act, 1961 - Deduction claimed by company for New Workmen engaged. 23.FORM NO 10EForm for furnishing particulars of income u/s 192(2A) for the year ending 31st March,20..... for claiming relief u/s 89(1) by a Government servant/an employee in a company, co-operative society, local authority, university, institution, association/body - For claiming Relief u/s 89(1) .24.FORM NO 10GApplication for grant of approval or continuance thereof to institution or fund under section 80G(5)(vi) of the Income-tax Act, 1961 - Application for notifying charitable institutions or funds to be notified for receiving donation u/s 80G(5)(vi).25.FORM NO 10H Certificate of foreign inward remittance - Applicable for person claiming deduction u/s 80R (professor), 80RR(sportsman) , 80RRA (employee rendered service outside India), 80 RRB (patentee), 80QQG(author). 26.FORM NO 35 Appeal to the Commissioner of Income-tax (Appeals) - Form for filing appeal by Assessee to CIT(A). 27.FORM NO 40C Application for recognition - Application filed for recognition of fund created by employer for benefit of its employee or their dependents. 28.FORM NO 41 Form for maintaining accounts of subscribers to a recognized provident fund - Recognized Provident Fund account format.29.FORM NO 49C Annual Statement under section 285 of the Income-tax Act, 1961.30.FORM NO 52A Statement to be furnished to the Assessing Officer under section 285B of the Income-tax Act, 1961, in respect of production of a cinematograph film - Applied by Producer of film.

Cont

S.No Form NumberDescription 31.FORM NO 56 Application for Grant of Exemption or continuance thereof under section 10(23C)(iv) and (v) for the year Application for notification of any institution charitable association or any trust for the benefit of public.32.FORM NO 56D Application for approval under section 10(23C) of an enterprise wholly engaged in Eligible Business - Application for notification by any university or educational institute or hospital.33.FORM NO 56F Report under section 10A of the Income-tax Act, 1961 - Every person claiming deduction u/s 10A (STP / EHTP / FTZ / SEZ) .34.FORM NO 56FF Particulars to be furnished under clause (b) of sub-section (1B) of section 10A of the Income-tax Act, 1961 - Particulars of New Machinery acquired by undertaking claiming deduction u/s 10A..35.FORM NO 62 Certificate from the principal officer of the amalgamated company and duly verified by an accountant regarding achievement of the prescribed level of production and continuance of such level of production in subsequent years36.FORM NO 63 Statement to be furnished to the Assessing Officer designated under rule 12B of the Income-tax Rules, 1962, in respect of income distributed by the Unit Trust of India - Income distributed by UTI to its Unit Holders u/s 115R .37.FORM NO 63A Statement to be furnished to the Assessing Officer designated under rule 12B of the Income-tax Rules, 1962, in respect of income distributed by a Mutual Fund - Income distributed by Mutual Fund u/s 115R.38.FORM NO 64 Statement of income distributed by Venture Capital Company or a Venture Capital Fund to be furnished under section 115U of the Income-tax Act, 1961 - Income distributed by Venture Capital Company or Venture Capital Undertaking.39FORM NO 65 Application for exercising/renewing option for the tonnage tax scheme under sub-section (1) of section 115VP or sub-section (1) of section 115VR of the Income-tax Act, 1961 - For Renewal of tonnage tax scheme by Shipping Companies.40.FORM NO 66 Audit Report under clause (ii) of section 115VW of the Income-tax Act, 1961 - Audit Report of Tonnage Tax company i.e., Shipping companies.

S.No. Form NumberDescription 1.Form 3CA-3CDAudit Report U/S 44AB of the Income Tax Act,1961 in a case where the accounts of the business or profession of a person have been audited under any other law.2.Form 3CB-3CDAudit Report U/S 44AB of the Income Tax Act,1961 in a case of a person refereed in clause (b) of sub rule 1 of 6 G.3Form 3CEBReport form an Accountant to be furnished u/s 92E relating to International transactions.4.Form 6BAudit Report u/s 142 (2A) of the Income Tax Act,1961.5.Form 10BAudit Report u/s u/s 12 (A)b of the Income Tax Act,1961 in the case of Charitable and Religious Trust or Institution.6.Form 10BBAudit Report u/s 10(23C) of the Income Tax Act,1961 in the case of any fund of trust or institution or any university or any other educational institution or any hospital or other Medical Institution refereed to in sub clause (iv) or sub clause (v) , or sub clause (vi) or or sub clause (via) of Section 10(23C).

Section AE Filling Process through Flow Chart-1Registration as Tax Professional on Income Tax E Filling Website.2Engaging Tax Professional by Assessee(ADD CA).

Section - BPreparation of Tax Audit Report through Utility released by Income Tax Department-1Fill the Data in all Clauses.2Validate the file and correct the Validation errors (If any).3After successful Validation Generate the XML File.

Section CUpload the Form By CA & Approval or Rejection by Assessee-1Attach DSC of Tax Professional and all the required attachments and Upload the Form.2Assessee has option to Approve or Reject the XML File3Print and View Acknowledgement of uploaded Form.

The pre-requisites for registering as Chartered Accountant in e-Filing are:-

You should be a practicing Chartered Accountant (registered with Institute of Chartered Accountants of India, ICAI, with a valid Membership Number)

2. You should have a valid Permanent Account Number (PAN) and Digital Signature Certificate (DSC).

3. If you are a partner in a Firm then each Partner has to register as a Tax Consultant using his Membership No.

Cont

Select Chartered Accountant against the radio button found under Tax Professional and click on the CONTINUE button.Cont(CA LOGIN)

The screen of REGISTRATION FORM will appear fill required details.

Enter the details, upload the Digital Signature Certificate (DSC) and click CONTINUE button. Cont(CA LOGIN)

After inserting basic details, you will be directed to the next page of registration where you have to enter additional details like Password, Contact, Postal address and enter the Code displayed on the screen and click on the SUBMIT button.Note: Make sure you provide a valid mobile number and an email ID, as all the future communications will be sent to this mobile number and email ID.Cont(CA LOGIN)

On successful registration, a message will be displayed along with a transaction ID. An email with the user ID and activation link will be sent to your registered email ID.Login to your email ID and click on the activation link. To login to e-Filing, you must activate your account. You can now login and use the services on the portal.(CA LOGIN)

Assessee can add CA to upload the Forms (other than ITR) on his/her behalf.Assessee should Login to e-Filing portal Navigate to My Account -> Add CAEnter the Membership No. of the CA, select the Form and Assessment Year and enter captcha.Cont

Click submit. Success message should be displayed on the screen.

Cont

10/19/12

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1) Java Runtime Environment Version 7 Update 6 or above(32 Bit) (jre 1.7/7)

2) Attachments cannot exceed 50 MB

3) Attachments must be in pdf or zip format.

4) Attachments should be scanned with minimum 300dpi

5) Wherever there is a requirement in the Form to submit a signed copy of documents by an Assessee/CA as an attachment, upload the scanned copy of the same document

(CA LOGIN)

(Assessee Login)

(Assessee Login)

(Assessee Login)

(Assessee Login)

(Assessee Login)

(Assessee Login)

(Assessee Login)

(Assessee Login)

Cont...

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7 (a) If firm or Association of Persons, indicate names of partners/members and there profit sharing ratios. (b) If there is any change in the partners or members or in their sharing ratio since the last date of the preceding Year, the particulars of such change.Instructions :-

In Utility it is Mandatory to Select option of Yes or NoPoint No. 7(a) This Clause is mandatory if Assessees Status is Firm or AOP.Point No. 7(b) Select Yes or No and If selection is YES, then It is mandatory to give data.

NameProfit Sharing Ratio (%)No Data

ParticularsNo Data

8 (a) Nature of business or profession (if more than one business or profession is carried on during the previous year, nature of every business or profession) (b) If there is any change in the nature of business or profession, the particulars of such change.Instructions :-

Point No. 8(a) This Clause is not mandatory.Point No. 8(b) Select yes or no and if selected YES then it is mandatory to give data.

SectorSub SectorCodeNo Data

BusinessSectorSub SectorCodeNo Data

9 (a) Whether books of accounts are prescribed under section 44AA, if yes, list of books so prescribed. (b) Books of account maintained (In case books of account are maintained in a computer system mention the books of account generated by such computer.) . Same as 9(a) above

Instructions :-Point No. 9(a) If you are maintaining books of Accounts then select YesPoint No. 9(b) & (c) is not mandatory to give data here (c) List of books of account examined. Same as 9(b) above

Books PrescribedNo Data

Books maintainedNo Data

Books ExaminedNo Data

10 Whether the profit and loss account includes any profits and gains assessable on presumptive basis, if yes, indicate the amount and the relevant section (44AD, 44AE, 44AF, 44B, 44BB, 44BBA, 44BBB or any other relevant section).

Instructions :-

If in Profit there is Presumptive Income then select yes and then it is mandatory to fill data otherwise select NO.

SectionAmount ()No Data

11 (a) Method of accounting employed in the previous year.

(b) Whether there has been any change in the method of accounting employed vis--vis the method employed in the immediately preceding previous year.Instructions :-In Clause No. 11(b) If there is Change in Method of Accenting then you have to select Yes and Fill the details in Clause 11(b).In Clause No. 11(d) Details of Deviation from Section 145 is Mandatory if change has been made during the year. (d) Details of deviation, if any, in the method of accounting employed in the previous year form the accounting standards prescribed under section 145 and the effect thereof on the profit or loss. (c) If answer to(b) above is In the affirmative, give details of such change ,and the effect thereof on the profit or loss.

DetailsNo Data

DetailsNo Data

12 (a) Method of valuation of closing stock employed in the previous year.

(b) Details of deviation, if any, from the method of valuation prescribed under section 145 A, and the effect thereof on the profit or loss.

Instructions :-

Clause No. 12(a)& (b), Method of Valuation and details of change have to be enter if there is a deviation from Sec.145 AClause 12(A), If Capital assets is Converted During the year into Stock in trade then you have to furnish all the Details otherwise not.

12A Give the following particulars of the capital asset converted into stock-in-trade: -

DetailsNo Data

(a) Description of capital assets(b) Date of acquisition(c) Cost of acquisition ()(d) Amount at which the asset is converted into stock-in-trade ()No Data

13 Amounts not credited to the profit and loss account, being: -

(a) The items falling within the scope of section 28.

(b) The proforma credits, drawbacks, refunds of duty of customs or excise or service tax or refunds of sales tax or value added tax, where such credits, drawbacks or refunds are admitted as due by the authorities concerned.

(c) Escalation claims accepted during the previous year.

DescriptionAmount ()No Data

DescriptionAmount ()No Data

DescriptionAmount ()No Data

13 Amounts not credited to the profit and loss account, being: -

(d) Any other item of income.

(e) Capital receipt, if any.

Instructions :-

Select whether applicable or not if yes then furnish the Details

DescriptionAmount ()No Data

DescriptionAmount ()No Data

14 Particulars of depreciation allowable as per the Income Tax Act,1961 in respect of each asset or block of assets, as the case may be, in the :-

Instructions :-

If you are having Fixed Assets then you have to Furnish Details of Fixed Assets as per Income tax Act, 1961

Description of the Block of AssetsRate of DepreciationOpening WDV (A)AdditionsDeductions (C)Depreciation Allowable (D)Written Down Value at the end of the year (A+B-C-D)Purchase Value (1)Adjustment on Account ofTotal Value of Purchases (B) (1+2+3+4)MODVAT (2)Change in Rate of Exchange (3)Subsidy/Grant (4)

15 Amount admissible under section-(a)33AB (b)33ABA (c)33AC (d)35 (e)35ABB (f)35AC (g)35CCA (h)35CCB (i)35D (j)35DD (k)35DDA (l)35E

(a) Debited to the profit and loss account (showing the amount debited and deduction allowable under each section separately)

(b) Not debited to profit and loss account.

Instructions :-

If the above sections are applicable then it is mandatory to fill the data.

SectionDebited to Profit and Loss AccountTotal AllowableNo Data

SectionAmount ()No Data

16 (a) Any sum paid to an employee as bonus or commission for services rendered, where such sum was otherwise payable to him as profits or dividend. [section 36(1)(ii)]

(b) Any sum received from the employees towards contributions to any provident fund or superannuation fund or any other fund mentioned in section 2(24)(x); and due date for payment and the actual date of payment to the concerned authorities under section 36(1)(va):-

Instructions :-

If you are Paying or Receiving any sum to/from the employees then furnish the details.

Name of FundAmount ()Due date of PaymentActual date of PaymentNo data

DescriptionAmount ()No Data

17 Amount debited to the profit and loss account , being :-

a expenditure of capital natureb Expenditure of personal naturec Expenditure on advertisement in any souvenir, brochure, tract, pamphlet or the like, published by a political partyd expenditure incurred at club,- (i) As entrance fees and subscriptions (ii) As cost for club services and facilities used;e (i) Expenditure by way of penalty or fine for violation of any law for the time being in force (ii) Any other penalty or fine. (iii) Expenditure incurred for any purpose which is an offence or which is prohibited by lawf Amounts inadmissible under section 40(a);

(g) Interest, salary, bonus, commission or remuneration inadmissible under section 40(b)/40(ba) and computation thereof; (h) (A) Whether a certificate has been obtained from the assessee regarding payments relating to any expenditure covered under section 40A(3) that the payments were made by account payee cheques drawn on a bank or account payee bank draft, as the case may be; (h) (B) Amount inadmissible under section 40A(3), read with rule 6DD [with break-up of inadmissible amounts; (i) Provision for payment of gratuity not allowable under section 40A(7); (j) Any sum paid by the assessee as an employer not allowable under section 40A(9);

ParticularsAmountNo data

ParticularsSectionAmount ()ComputationNo Data

(m) Amount inadmissible under the proviso to section 36(1)(iii); (k) Particulars of any liability of a contingent nature. (l) Amount of deduction inadmissible in terms of section 14A in respect of the expenditure incurred in relation to income which does not form part of the total income.Instructions :-If You have debited expenditure in P&L Account which are disallowed as per the Income Tax Act, then furnish the details.In Clause 17(h)(A), It is mandatory to select Yes or No. 17A Amount of interest inadmissible under section 23 of the Micro, Small and Medium Enterprises Development Act, 2006

ParticularsAmountNo data

Nature of LiabilityAmount ()No Data

18 Particulars of any payment made to persons specified under section 40A(2)(b).Instructions :-If the Details are applicable then you have to furnish all the details except PAN.PAN is not mandatory.19 Amounts deemed to be profits and gains under section 33AB or 33AC or 33ABA.20 Any amounts of profits chargeable to tax under section 41 and computation thereof

Name of Related PartyPAN of the Related PartyRelationNature of transactionPayment Mode (Amount) ()

SectionDescriptionAmountNo Data

Name of PartyAmount of IncomeSectionDescription of transactionComputation

21 (i) In respect of any sum referred to in clause (a),(b),(c),(d),(e) or (f) of section 43B the liability for which:-Instructions :-

If there is any liability u/s 43B then you have to fill the details. (A) Pre-existed on the first day of the previous year but was not allowed in the assessment of any preceding previous year and was:- (a) Paid during the previous year (b) Not paid during the previous year; (B) Was incurred in the previous year and was:- (a) paid on or before the due date for furnishing the return of income of the previous year 139(1); (b) Not paid on or before the aforesaid date. (ii) State whether sales tax, customs duty, excise duty or any other indirect tax, levy, cess, impost etc.is passed through the profits and loss

Nature of LiabilityAmountNo Data

Nature of LiabilityAmountNo Data

22 (a) Amount of Modified Value Added Tax Credits availed of or utilised during the previous year and its treatment in profit and loss account and treatment of outstanding Modified Value Added Tax Credits in accounts, Instructions :-

If MVAT is applicable, then select Yes and furnish the details. Amount of Modified Value Added Tax Credits availed of or utilised during the previous year and its treatment in profit and loss account Modified Value Added Tax Credits in accounts

AmountTreatment in Profit and Loss AccountNo Data

AmountAmountTreatment in Profit and Loss AccountNo Data

22 (b) Particulars of income or expenditure of prior period credited or debited to the profit and loss account.:-Instructions :-

If Prior period items debited / Credited to Profit and Loss account, then details are mandatory.23 Details of any amount borrowed on hundi or any amount due thereon (including interest on the amount borrowed) repaid, otherwise than through an account payee cheque,(Section 69D)

TypeParticularAmountPrior Period to which it relatesNo Data

ParticularAmountNo Data

24 (a) Particulars of each loan or deposit in an amount exceeding the limit specified in section 269SS taken or accepted during the previous year:- (b) Particulars of each repayment of loan or deposit in an amount exceeding the limit specified in section 269T made during the previous year :-

Name of the lender or depositorAddress of the lender or depositorPAN of the lender or depositorAmount of loan or deposit taken or acceptedWhether the loan/deposit was squared up during the Previous YearMaximum amount outstanding in the account at any time during the Previous YearWhether the loan/deposit was taken or accepted otherwise than by an account payee Bank cheque or account payee bank draft

No Data

Name of the PayeeAddress of the Payee

PAN of the PayeeAmount of the RepaymentMaximum amount outstanding in the account at any time during the Previous YearWhether the loan/deposit was taken or accepted otherwise than by an account payee Bank cheque or account payee bank draft

No Data

24 (c) Whether a certificate has been obtained from the assessee regarding taking or accepting loan or deposit, or repayment of the same through an account payee cheque or an account payee bank draft.Instructions :-

Clause 24(a) and (b) is not mandatory but if you have filled the data in any one column then all the details are mandatory except PAN.In Clause 24(c) , to Select YES or NO is mandatory.

25 (a) Details of brought forward loss or depreciation allowance, in the following manner, to extent available:- (b) Whether a change in shareholding of the company has taken place in the previous year due to which the losses incurred prior to the previous year cannot be allowed to be carried forward in terms of section 79.Instructions :-

If you have details of Unabsorbed Depreciation, then you have to fill the details. But the utility is not allowing you to furnish the details before the A.Y. 2000-2001, so you have to club the values of earlier years in the A.Y. 2000-2001 onwards.26 Section-wise details of deductions, if any admissible under Chapter VIA.:

Serial No.Assessment YearNature of Loss, Depreciation allowanceAmount as ReturnedAmount as AssessedOrder No and DateRemarksNo Data

SectionAmount

No Data

27 (a) Whether the assessee has complied with the provisions of Chapter XVII-B regarding deduction of tax at source and regarding the payment thereof to the credit of the Central Government.27 (b) If the provisions of Chapter XVII-B have not been complied with, please give the following details*, namely:- (i) Tax deductible and not deducted at all: (ii) Shortfall on account of lesser deduction than required to be deducted:

(iii) Tax deducted late:

Name of PartyPANSection under which tax was deductedAmount ()

No Data

Name of PartyPANSection under which tax was deductedAmount ()

No Data

Name of PartyPANSection under which tax was deductedDue Date of DeductionActual Date of DeductionAmount ()No Data

(iv) Tax deducted but not paid to the credit of the central govt.Instructions :-

In Clause 27(a) to select YES or NO is mandatory.If No is selected in 27(a), then also the file is validated without furnishing the details in other parts of clause 27.

Name of PartyPANSection under which tax was deductedDate of DeductionAmountReasonNo Data

28 (a) In the case of a trading concern, give quantitative details of principal items of goods traded (A) Raw materials

(b) In the case of manufacturing concern, give quantitative details of the principal items of raw materials, finished products any by-products:- (B) Finished Products

Item NameUnitOpening StockPurchase during the Previous yearSales during the Previous YearClosing StockShortage/Excess (if any)No Data

Item NameUnitOpening StockPurchase during the Previous yearConsumption during the Previous YearClosing StockYield of finished products % of yieldShortage/Excess (if any)

No Data

Item NameUnitOpening StockPurchase during the Previous yearQuantity manufactured during the Previous YearSales during the previous YearClosing StockShortage/Excess (if any)

No Data

(B) By Product Instructions :-

It is not mandatory to fill the detailsBut if you have the details, then Item name, Unit and any one of the Column is mandatory.

Item NameUnitOpening StockPurchase during the Previous yearQuantity manufactured during the Previous YearSales during the previous YearClosing StockShortage/Excess (if any)

No Data

29 In the case of Domestic Company, details of tax on distributed profits under section 115-O in the following forms:-30 Whether any cost audit was carried out, if yes, enclose a copy of the report of such audit [See Section 139(9)].31 Whether any audit was conducted under the Central Excise Act, 1944, if yes, enclose a copy of the report of such audit.

Instructions :-

Clause 29 is not mandatory.Clause 30 and 31 is mandatory, you have to select YES, NO or NA, whichever is applicable on you.

Total Amount if distributed profitTotal tax paid thereonDate of PaymentAmount ()No Data

32 Accounting ratios with calculations as follows :-Instructions :-

It is not mandatory to fill the ratio in all 4 fields, You can fill the ratio only in one column.In Annexure 1 (part B), it is mandatory to fill the details in current and previous year both. If You are not having any value then fill 0. Date format should be in dd/mm/YYYY in all clauses. All Amount should be in Indian Rupees (INR)

FieldsRatioa) Gross profit/Turnover (%)b) Net profit/Turnover (%)C) Stock-in-Trade/Turnover (%)d) Material consumed/Finished goods produced

ContQ1. Whether Schedules and Notes to Accounts are also required to be uploaded with Balance Sheet and P&L?

Ans. Form No. 3CA requires the tax auditor to annex a copy of the Statutory Audit Report along with the copy of audited Profit and Loss Account/ Income & Expenditure Account, audited Balance Sheet and documents declared by the said Act to be a part of / or annexed to the Balance Sheet and Profit and loss Account/ Income & Expenditure Account. Accordingly, the same are required to be uploaded.

With regard to Form No.3CB, the tax auditor is required to annex the audited Balance Sheet, Profit and loss account /Income & Expenditure Account along with notes to accounts and schedules, if any, forming part of Balance Sheet, Profit and loss account /Income & Expenditure Account.

ContQ2. Whether it is mandatory to upload a scanned copy of signed Balance Sheet, P&L and other documents?

Ans. Balance Sheet, Profit and Loss Account in Word, Excel Format, etc signed as sd/- can be converted in to .pdf file and uploaded on the portal. However, the auditor should maintain the physically signed Audited Report in his records and ensure from that there is no difference between physical report and PDF file uploaded. Q3. Whether Name / Date of Birth (DOB) of the Chartered Accountant given in PAN database (as per ITD e-filing website) is to be matched with the ICAI database for successful registration in the e-filing portal?

Ans. E-filing portal verifies the Name of Member and Date of Birth entered in Registration Form from ICAI Database and also PAN Database. In case there is difference / mismatch of details between the two Databases the portal will not allow registration. In case any member is facing such difficulty, please refer to procedure given in the following link http://220.227.161.86/30652dtc20622.pdf

ContQ4. Whether audit conducted under section 44AD, 44BB, 44BBB & 44AE is required to be filed electronically?

Ans. Sections 44AD, 44BB, 44BBB & 44AE provide that in specified cases the assessee is required to get his accounts audited and furnish the report of such audit as required under section 44AB. Therefore, e-filing is applicable to such audits also.

Q5. Where the Firm Registration No. (FRN) should be mentioned in the e-forms?

Ans. The present E-filing portal does not provide field to mention FRN, however, the department is in the process of enabling this facility. Till the utility is configured to allow entering of FRN, members need not mention their FRN.

ContQ6. Where should the comments/observations in respect of a particular clause of Form No.3CD is to be mentioned in the e-form?

Ans. Comments / observations, if any relating to the clauses may be given in Form 3CA/3CBsubject to space provided therein. Alternatively, they can be uploaded as PDF file in the fieldUpload other report of the portal.

Q7. What is recommended system requirements for facilitating e-filing?

Ans. To increase the computer processing speed all the previous versions of java be removed from the computer. To use the e-forms utility install Java Runtime Environment Version 7 update 13 (jre 1.7 is also known as jre version 7) or https://incometaxindiaefiling.gov.in

ContQ8. In case tax audit is conducted by joint auditors, what is the procedure to upload tax audit report electronically?

Ans. The e-filing portal allows the report to be uploaded by a single auditor. Therefore, the joint auditors may mutually agree and decide the auditor who shall upload the report. However, all the joint auditors should sign the hard copies.

As per the ICAIs Guidance Note on Tax Audit u/s 44AB of the Income-tax Act, 1961, it is possible for the assessee to appoint two or more chartered accountants as joint auditors for carrying out the tax audit, in which case, the audit report will have to signed by all the chartered accountants. As per Standards on Auditing 299 (Responsibility of Joint Auditors) issued by ICAI, normally, the joint auditors are able to arrive at an agreed report. In such case, the physical copy should be signed by all the auditors. Thereafter, any one of them may upload the report.

However, where the joint auditors are in disagreement with regard to any matters to be covered by the report, each one of them should express his own opinion through a separate report. A joint auditor is not bound by the views of the majority of the joint auditors regarding matters to be covered in the report and is required to express his opinion in a separate report in case of a disagreement. Such separate reports are also to be uploaded on the portal.

ContQ9. What is the procedure to furnish revised audit report electronically?

Ans. In case of revision, the audit report should be given in the manner suggested by the Institute in SA-560 (Revised) Subsequent Events. It may be pointed out that report under section 44AB should not normally be revised. However, sometimes a member may be required to revise his tax audit report on grounds such as:

(i)revision of accounts of a company after its adoption in annual general meeting.

(ii)change of law e.g., retrospective amendment.

(iii)change in interpretation, e.g. CBDTs circular, judgments, etc.

(iv)Any other reason like system/software error requiring change in report already

uploaded.

In case, where a member is called upon to report on the revised accounts, then he must mention in the revised report that the said report is a revised report and a reference should be made to the earlier report also. In the revised report, reasons for revising the report should also be mentioned.

The e-filing portal allows uploading such Revised Audit Report by the CA for the same PAN and Assessment Year.

ContQ10. Is there any upper limit on the no. of audit reports which can be uploaded by a Chartered Accountant on e-filing portal?

Ans. As per ICAI Council Guidelines No.1-CA(7)/02/2008, dated 8th August,2008, a member of the Institute in practice shall not accept, in a financial year, more than the 45 tax audit assignments under Section 44AB of the Income-tax Act, 1961. However, audits conducted under sections 44AD and 44AE shall not be included in this limit. Since, the Income-tax Act,1961 does not provide any limit on number of tax audits assignments which can be undertaken by a Chartered Accountant the e-filing portal does not provide any restriction. However, members are required to comply with the prescribed ceiling limits.

ContQ11. If there are 10 partners in a firm of Chartered Accountants, then how many tax audits reports can each partner sign in a financial year? Ans. As per Chapter VI of Council General Guidelines, 2008 (Tax Audit Assignments under Section 44AB of the Income Tax Act, 1961), a member of the Institute in practice shall not accept, in a financial year, more than the specified number of tax audit assignments as prescribed under Section 44AB of the Income Tax Act, 1961. The specified number of tax audit assignments under Section 44AB of the Income Tax Act, 1961 is 45.

It is further provided in Chapter VI of Council General Guidelines, 2008 that in case of firm of Chartered Accountants in practice, specified number of tax audit assignments means 45 tax audit assignments per partner of the firm, in a financial year.

Therefore, if there are 10 partners in a firm of Chartered Accountants in practice, then all the partners of the firm can collectively sign 450 tax audit reports. This maximum limit of 450 tax audit assignments may be distributed between the partners in any manner whatsoever. For instance, 1 partner can individually sign 450 tax audit reports in case remaining 9 partners are not signing any tax audit report.

It is needless to say that the tax audit assignment should be in accordance with the Standard on Quality Control (SQC) 1: Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements

ContQ12. If tax audit report is issued and the ITR is filed prior to issuance of the Notification No. 34/2013, dated 01-05-2013 which mandates e-filing of audit reports. In such cases whether e-filing of audit reports is required?

Ans. CBDT Notification No. 34/2013 dated 1-05-2013 provides that the rules prescribed therein shall be deemed to have come into force with effect from the 1st day of April, 2013. Accordingly, even if ITR has been filed prior to issuance of said Notification, Tax Audit report is required to be e-filed separately.

Q13. In case of e-filing of audit reports what is the date of audit report?

Ans. Date on which the report is physically signed by the Auditor shall be the date of audit report.

ContQ14. Is it possible to e-file the ITR first and then e-file the audit report?

Ans. e-filing of ITR and Tax Audit report are independent actions. However, it is advisable to first upload tax audit report and then file IT return.

Q15. Even after filling complete details in the first page of ITR-7, one is not allowed to proceed to second page. What should be done in such a case?

Ans. The trust should first fill the status and then PAN.

In ITR Forms there are two different Dates, Date of Report of the Audit u/s 44 AB and Date of Furnishing of the Audit Report u/s 44AB. So for uploading ITR it is compulsory to upload tax Audit Report first, because date of furnishing Audit Report is that when Audit report is approved by Assessee. But Department is allowing us to upload ITR form Ist.There is no compulsion to upload Tax Audit prior to ITR.

In Clause 7 there is no option to fill the details of Old Ratio and New Ratio (Change Proportions) and other particulars, only a single column is there.

In Clause 14 the amount of depreciation should be Auto Calculate.

In Clause 18, 40A(2)(b) transactions and clause 21, 43B transactions there should be an option to insert the details date wise.

There should be an option to insert the remarks of particulars. Eg in clause 26, one has to insert the total amount of deduction under Chapter VI, there is no option to bifurcate the total amount.

There is no option to select Block of Land and building at 0% rate.

Cont

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