AUDIT REPORT U/S 44AB TO BE FILED ELECTRONICALLY

Extra Burden for the Practicing Chartered Accountants

By making amendments in the Rule 12 vide notification no 34 dated 1st May 2013 it has been made mandatory to furnish a report of audit under sections 44AB, 92E or 115JB of the Act, electronically. The following proviso has been added in the Rule 12

in sub-rule(2),  namely:-

“Provided that where an assessee is required to furnish a report of audit under sections 44AB, 92E or 115JB of the Act, he shall furnish the same electronically.”;

  

Now the Chartered Accountants  will have to prepare the report manually as well as to upload the same electronically on the portal as per the prescribed format on the e filing site of the Income Tax Dept. 

The dept has already prescribed form 3CA and 3CB consolidated with 3CD for filing on the portal .

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FORMS (OTHER THAN  ITR's) AVAILABLE FOR E FILING