E filing of Audit report

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C A M U K E S H B A N S A L
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ONLINE FILING
OF
TAX AUDIT REPORTS

BACKGROUND
As per Notification No.34/2013 dated 01/05/2013, E-
filing of audit reports shall be mandatory in
following cases:
(a) 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.

CONTD..
Pursuant to amendment in rule 12 of the Income Tax
Rules, by the notification no 42 dated 11/6/2013, the
following proviso has been inserted in sub- rule (2) of
rule 12.
 “Provided that where an assessee is required to furnish a
report of audit specified under
sub-clauses (iv), (v), (vi) or (via) of clause (23C) of
section 10, section 10A, clause (b) of sub-section (1) of
section 12A, section 44AB, section 80-IA, section 80-
IB, section 80-IC, section 80-ID, section 80JJAA, section
80LA, section 92E or section 115JB of the Act, he shall
furnish the same electronically.”

Procedure for E-filing
The procedure for E filling can be summarised in the
following Four steps:
1. Registration as Tax Professional on Income Tax E filing
Website
2. Engaging Tax Professional by Assessee
3. Uploading of Form 3CB by Tax Professional (CA) and
4. Approval of Form 3CB by Assessee

REGISTRATION AS TAX PROFESSIONAL
ONE TIME ACTIVITY
The pre-requisites for registering as Chartered
Accountant in e-Filing are:
1. The person should be a practicing Chartered
Accountant (registered with Institute of Chartered
Accountants of India, ICAI, with a valid
Membership Number)
2. He/she should have a valid Permanent Account
Number (PAN) and Digital Signature Certificate.

If you are a new user, click on the Register Yourself button
Registration

Registration
Select “Chartered Accountant” against the radio button found under “Tax
Professional” and click on the CONTINUE button.

The REGISTRATION FORM screen will appear.
Enter the details, upload the Digital Signature Certificate (DSC) and click
CONTINUE button.
Registration

On successful validation, you will be directed to the next page of
registration where you have to enter additional details like
Password, Contact details, email Id and enter the Code displayed on the
screen and click on the SUBMIT button.
Registration
Note: Make sure you provide a valid mobile number and email ID, as all
the future communications will be sent to this mobile no. & email ID.

Successful Registration
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 MUKESH BANSAL 9350774515
Downloaded from:www.simpletaxindia.net

Assessee can add CA to upload the Forms (other than ITR) on his/her behalf.
1. Assessee should Login to e-Filing portal
2. Navigate to My Account -> Add CA
3. Enter the Membership no of the CA, select the Form and Assessment Year
and enter captcha.
Steps to Add CA – Annual Activity

Steps to add CA
Some important points:
At the time of adding CA , we have to fill only
membership number and the name of CA will be
automatically filled in.
An email will be sent to the CA whose name has been
added as such with the required particulars of
Assessee.
An email will also be sent to the Assessee regarding
engagement of CA for particular year.

Being a registered user on the portal, you can file
Forms (Other than ITR) electronically.
The pre-requisites for e-Filing are:
1. Assessee and the CA should be registered on e-
Filing website
2. Assessee should have added the CA for the
desired Form and Assessment Year
Submission of Forms (Other than ITR)

Downloading of Offline utility

Preparation of Utility

Select Appropriate Form

Steps for submission of Offline Forms
1. GO TO 'Downloads' section and select applicable
Form (other than ITR) of the relevant Assessment
Year
2.Download and fill the utility of the Form (other than
ITR) and validate.
3.Generate an XML file and save at desired path /
destination of your system.
(c:/fakepath/….)

1. LOGIN to e-Filing application and GO TO --> e-File -
-> Upload Form
2.Enter the Assessee PAN, CA’s PAN; select the Form
Name (other than ITR) and the Assessment Year.
3.Browse and Select the XML file

7. Upload Digital Signature Certificate.
8. Click 'SUBMIT'.
9. On successful upload, the Form (other than ITR) is sent
to Assessee's workflow for acceptance.
10. The Assessee should LOGIN to e-Filing application, GO
TO Worklist and accept/reject the Form (other than ITR).
11. A) On Approval, the Form is successfully submitted with e-
Filing application. No further action is required.
B) If Rejected, the Tax Professional can file the Form
(other than ITR) again and follow the same process again.

Contd…
 Four attachments are required:
1. Balance Sheet (Mandatory)
2. Profit & Loss Account (Mandatory)
3. Cost Audit Report
4. Excise Audit/other audit report
Attachments must be either in “zip” or “pdf” format and
with size up to 50 MB

Approval/Rejection by assessee
After uploading of form by CA, Assessee has an
option to approve or reject the form
He can also see and download the attachments and
form uploaded by the CA
For approval as well as rejection he has to digitally
sign
For rejection he has to give reasons (min 50 and
max 250)

Uploading of form

Error message- if any

Confirmation of uploading

Assessee account position before approval

Form approved

Form rejected- reasons to be given

Checking of status from Income Tax Website

Features of Forms
 Calendar for dates
In text field, the maximum character and remaining
character shown at bottom
User will be prompted, if any field left blank
Add/remove and edit option available
Save Draft option available
All amount in Rupees rounded off
In case of %, fill only value
In PAN field, NO auto check available

Benefits
Minimize chances of mismatch between the return
and report
CA can keep track of his limit of tax audit. (45)
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 Deptt. to trace such instances.

Benefits (contd.)
 As per Section 44AB, it is the duty of the Assessee to
furnish Tax Audit Report.
 Assessee who has more than one tax auditor, has to
obtain one combined tax audit report, since only one CA
can file TAR of one assessee.
 TAR has to be signed by the CA in his individual capacity
since there is no column for mention of Firm name.
Contd…

Issues
Tax Audit report has to be filed on or before date of
filing return of income.
All observations/qualifications/Disclaimer to be
given in Column 3(a), no option to modify Form 3CA
& 3CB

Issues
Every partner of the firm has to keep track of audit
reports signed by him since Tax Audit Report has to
be digitally signed by CA in his individual capacity.
For audit period of F.Y. 2012-13 partners will not be
able to sign audit reports on behalf of other partners.
Import facility not available.

 After you login, the blue navigation bar on top will
display additional menu options.
 The Dashboard option will provide the current
notifications
 My Account option will provide services such as View
Forms and View Client List.
 The e-File and Downloads options, will allow you to
file your return and download Forms, respectively.
Services

 The Profile Settings option will allow you to update your
profile, details like digital signature upload, secret
question, contact details, change password, etc.
 The Work list option will provide list of items, which may
be pending for action at your end.
 The Helpdesk option will allow you to raise a ticket, if you
face any issues while e-Filing and check status of the
ticket, if raised.

Verification of Forms (other than ITR)
 There are some statutory Forms like Form 62, Form 63, Form
63A and Form 64 which needs to be initiated by Assessee and
reviewed by CA. On finding the Forms in order, CA will
approve and an acknowledgment number is generated.
 Steps to verify submitted Forms (other than ITR) of Assessee
1. The CA should LOGIN to e-Filing application, GO TO
Worklist and verify the Income Tax Form (other than ITR)
submitted by the Assessee.
2. Upload Digital Signature Certificate.
3. Click 'SUBMIT'.
4. The Form is successfully submitted with e-Filing application.
No further action is required.

View Forms
My Account
View Forms displays the list of Forms uploaded by CA for an assessee.
The CA will type the PAN of the assessee and clicks SUBMIT button

View Client List
View Client list displays the list of clients of the CA.
My Account
contd…

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THANK YOU
CA MUKESH BANSAL
9350774515

E filing of Audit report

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