Audit Report to be Filed Online via Income Tax E-Filing

CA Required to File Audit Report Online on New E-Filing Site

The Income Tax E filing site is up again, after being down for 6 days from 3rd to 8th November, with some major changes.

Audit Report to be Filed Online via Income Tax E-Filing
Audit Report to be Filed Online via Income Tax E-Filing

Now CA has separate login facility and they are required to update/upload Income Tax audit report form 3CD and other income tax related forms.

CA is required to verify and authorize various statutory Income Tax Forms under the Income Tax Law:

  • Form 3CA Audit report under section 44AB of the Income-tax Act, 1961, in a case where the accounts of the business or profession of a person have been audited under any other law – Certificate of Audit from CA obtained by the assessee whose Income from Business is more than INR 60 Lakhs/1 Crore (w.e.f. 01-04-2012) or Income from Profession is more than INR 15 Lakhs/25 Lakhs  (w.e.f. 01-04-2012) for Companies
  • Form 3CB Audit report under section 44AB of the Income-tax Act, 1961, in the case of a person referred to in clause (b) of sub-rule (1) of rule 6G – Certificate of Audit from CA obtained by the assesssee whose Income from Business is more than INR 60 Lakhs/1 Crore (w.e.f. 01-04-2012) or Income from Profession is more than INR 15 Lakhs/25 Lakhs  (w.e.f. 01-04-2012) for other than companies
  • Form 3CD Statement of particulars required to be furnished under section 44AB of the Income-tax Act, 1961 – Annexure Form for audit report u/s 44AB
  • Form 3CEB Report from an accountant to be furnished under section 92E relating to international transaction(s) – Every person entering International Transaction
  • Form 29B Report under Section 115JB of the Income-tax Act, 1961 for computing the book profits of the company – MAT applicable for companies

Apart from above change, various new modifications are done as follows:

  1. Taxpayers are advised to LOGIN and update their profile including Address, Mobile number and e- mail ID.
  2. Tax Professional (CA) is a new user on this portal. They can e-File Income Tax Forms (other than Income Tax Returns). Chartered Accountant’s are requested to register. 
  3. To learn more, GO TO I AM section –> Tax Professional –> Chartered Accountant
  4. e-filing of Income Tax Return for AY 12-13 will not be mandatory for agents of non-residents (u/s 160(1)(i) of the IT Act) as well as for Private Discretionary Trusts.
  5. Mobile Services can be availed using the url https://incometaxindiaefiling.gov.in/mobile/.

It is advised to check out the help section located at the top right corner of the income tax e filing site to know more about changes and updates.

2 Responses to “Audit Report to be Filed Online via Income Tax E-Filing”
  1. vishal

    Is this notified yet? Or just infrastructure is made in place?

    • thesanyamjain

      Its working …

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