How to file tax audit report
Applicable form
Form 3CA-3CD is for those who need to file tax audit report in compliance of a law other than the Income Tax Act while form 3CB-3CD is for those who have to comply with the provisions under the Act. Only a qualified CA registered on the tax e-filing portal can authorise the forms.
Prerequisites to file tax audit report
- Both the chartered accountant and the taxpayer should be registered and have a valid login id and password on the e-filing portal.
- The CA and the taxpayer need to have a digital signature certificate.
- The taxpayer should have an active PAN.
The taxpayer needs to log into the e-filing portal, access the “File Income Tax Forms” page and select the relevant form. The taxpayer can then assign a chartered accountant from the list of CAs or add a new one. After the form is assigned to the CA, the filing process is taken care of by him/her.
Acceptance of filing
Once the CA has filed and e-verified the form, the taxpayer will need to accept the form by logging into the e-filing portal and clicking on ‘Worklist’ to see the pending form. The form will be accepted after authorisation process and e-signature of the taxpayer.
Points to note
- The CA needs to fi ll up the form through offline utility.
- Care should be taken that the PAN, assessment year, CA membership number and form type are entered correctly.
Contributions by Girija Gadre, Arti Bhargava and Labdhi Mehta.
(Disclaimer: The opinions expressed in this column are that of the writer. The facts and opinions expressed here do not reflect the views of www.economictimes.com.)
This story originally appeared on: India Times - Author:Tax Cognition
