Google

July 12, 2014

Step By Step Process to File Tax Audit Report Online

 

STEPS TO FILE TAX AUDIT REPORT ONLINE


As we all are aware that CBDT, via its Notification No. 34 /2013/ F.No.142/5/2013-TPL and Notification No. 42/2013/ F.No.142/5/2013-TPL, has asked to file Audit Report 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 electronically.

Due to above mentioned changes, many of the auditors are facing the problem in e-filing the audit report and has been asking us to simplify the whole process. Now in this article we are going to discuss the step by step process of E-filing the Audit Report under section 44AB of Income Tax Act, 1961.


STEP 1- LOGIN TO THE ASSESSE'S INCOME TAX ACCOUNT

First and the foremost step in E-filing is to Log in to the E-filing website by the assesse. Visit https://incometaxindiaefiling.gov.in/

STEP 2 - ADD CA FROM 

After Login into Assesse's account use ADD CA option to add the Chartered Accountant under whose Membership Number the Audit Report is to be E-filed.

1. Click on My Account and Select ADD CA

Dashboard of Income Tax Website


2. The Assesse will have to fill the MRN number of the Chartered Accountant which is a 6 digit number issued to each Chartered Accountant

ADD CA Image

3. The Assesse will have to select the relevant form which is applicable for audit to the assessee ie 3CA-3CB or 3CB-3CD etc.

4. The name of the Chartered Accountant will appear after filing the MRN number in Step 1, assessee should check the name with the original

 5. If all the details are correct then write the Captcha Code then Submit the Form. A confirmation page will open like this:

Confirmation of ADD CA




STEP 3- CHECK THE LIST OF CLIENTS BY THE CHARTERED ACCOUNTANT

Chartered Accountant should Login to his Account on Income Tax Website and should check whether the Assessee has successfully made "ADD CA" request.

STEP 4- FILING OF AUDIT REPORT BY CHARTERED ACCOUNTANT-

The Chartered Accountant than should E-File The Audit Report by taking following Steps:

1. Select Upload Form



2. Then the Chartered Accountant should Fill the PAN of the Assessee, His/Her PAN, Select the relevant Form, Year and whether return is Original/Revised.



3. After Filing the above details, select the path were Xml of Audit Report is saved. As we all know that all the ITR forms are uploaded to Income Tax Website in XML format, the same format is applicable for Audit Report as well.

4.  The Chartered Accountant should also enclose Balance Sheet and Profit and Loss Account, Cost Audit Report, Excise Audit and/Or Other Report as applicable in case of different assessee.

5. After the above steps the Audit Report will have to be digitally signed by Chartered Accountants Digital Signature.

STEP 5- ACCEPTANCE OF AUDIT REPORT BY ASSESSEE-

The Last step in whole process is acceptance of Audit Report and Annexures by the assessee. For this following steps should be followed by the assessee:

1. Login to Income Tax Website
2. Click on Worklist:



3. On the next screen click Submit




4. Next Screen Shows Uploaded Form Details of all the past and present year. Select the relevant form to be accepted and click "View Form"



5. On the next screen assesse will Accept the Form with the Digital Signature and thus the Audit Report is Successfully Filed.



Hope the Article helps a lot of Tax Payer and Chartered Accountant. Please comment in case of any Discrepancy or any Suggestions.



5 comments:

Please add a comment in case of any query or if you like the post