Procedure for e-filing of Tax Audit Report

By | February 10, 2015
The procedure of e-filing of tax audit report can be broadly divided in few steps as mentioned below:

Chartered Accountant is required to create his account on E-filing site This would be a special logi Designed for ‘Chartered Accountants’. A separate log-in as ‘Chartered Accountant’ is required for e-filing of Audit report although auditor may have their personal login on e-filing site to file their own

Income Tax return. The procedure for the same is discussed here under:
Open the web-page: www.incometaxindiaefiling.gov.in

Click on tab ‘Register Yourself’ and Registration Form would appear.

Select the User Type. For example: “Tax Professional – Chartered Accountant” and press “Continue”

At this stage, three steps would be reflected at the top of the window – (i) enter basic details (ii)
Registration Form and (iii) Registration successful.

Tax Audit Report Income Tax
Enter the basic details such as ICAI Membership no., date of enrolment, surname, Date of birth, PAN etc. and attach the digital signature of the Chartered Accountant.
Fill up the registration form and set the password.
Click “Submit” and activation link would be sent to the e-mail ID of the Auditor.
Click on the link – account would be activated and Auditor will get his User ID.
After the creation of account, the auditee would be required to accept the Auditor and fill the   required forms for specific assessment years. The procedure for the same is as under:

Auditee would open his login on e-filing website.
Would go to: My account – Add CA
Would enter the membership no. of Chartered Accountant, Form Name and Assessment Year.
Then would click the “Submit.”
Excel Utility of all the forms being available on e-filing website and after downloading, the  Auditee would fill the Form 3CD and give it to his Auditor so that it can be uploaded.

After the above mentioned process, the auditor would now scrutinize and verify the Form 3CD filled by auditee. The auditor then would prepare Form 3CA/3CB which is attached to Form 3CD. It may be mentioned that the latest version of online Form 3CA does not give scope for making any qualification. Hence auditor would be required to make all qualification in form 3CD only. This could be done by adding, deleting, updating or altering the data supplied by the client. After making sure that Form 3CD is correct taking into account every aspect, so that auditor can give an unqualified opinion, the Auditor would be required to validate it and generate XML.

Procedure for e-filing is discussed here under:
Login of Chartered Accountant would be opened at the beginning

Tax Audit Report Income Tax
Would Go to : e-file – Upload Form.

Tax Audit Report Income Tax
Enter the PAN of Assessee and PAN of Chartered Accountant.
Select form name and Assessment Year.
Attach XML file of Form 3CA-3CD/3CB-3CD. Auditor is required to submit Balance Sheet and Profit & Loss Account along with Audit report on new e-filing portal.
After the above mentioned attachments are done, auditor would be required to sign them digitally.
Click on “Submit.” After being successfully uploaded, the form would be sent to work flow of the assessee for his approval.

The form once uploaded by the auditor would be reflected in the work list of the auditee. The auditee then would be required to login to e-filing portal, go to his work-list and accept/reject the form. Once the form has been accepted by the auditee, it would be successfully submitted and auditee will get an acknowledgement number. The e-filing procedure ends here and no further action is required to be taken

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