Uploading of TAX AUDIT REPORT FOR AY 2013-2014

Dear Sir,

Please let me know whether the TAX AUDIT REPORT U/S 44AB for AY 2013-2014 is to be filled
manually or uploaded online on the Income Tax E filing site.

Regards

Radhe Shyam Agarwal
Advocate
2nd Upper Floor, Opp. D.G.M.S
Zila Parishad, Hirapur
Dhanbad, Jharkhand 826001
Mob: 9431187698

Comment:1
CBDT has vide Notification No.NOTIFICATION NO. 34/2013, DATED 1-5-2013 provided that where
an assessee is required to furnish a report of audit under sections 44AB, 92E or 115JB of the Act, he
shall furnish the same electronically. Online filing of following audit reports shall be mandatory in
following cases:
(a) Tax Audit report under Sec. 44AB in respect of books of account;
(b) Audit report under Sec. 92E in respect of international transaction; or
(c) Audit report under Sec. 115JB in respect of MAT computation.

Thanks
Ravi Dakliya

Comment:2
This is likely to get changed and no notifications received till date. The process would be as follows
a)      Assesse in their Login Adds their Auditor as his ‘CA’ in their login
b)      Auditors would have to register themselves as CA
c)      There are utilities given to Generate XML for 3CA/3CB & 3CD
d)      Auditors in their login have to upload the Tax Audit report to ITD along with their DSC by way of an XML
Trust this process is clear.
Regards
Venugopal.G

Comment:3
Dear Sir
 
This means the uploading is to be done by Assessee and not by Chartered Accountant.

CA ATUL MEHTAA.P.MEHTA & ASSOCIATES39, Chakraberia Road (South)Kolkata - 700 025Mobile : 9830027784Office  : +91+33+24741584