Central Board of Direct Taxes By making amendments in the Rule 12 vide notification no 34 dated 1st May 2013 has made it compulsory for the auditors to upload tax audit reports i.e. Form 3CA-CD/3CB-CD directly on the e filing portal. Excel utility for the preparation of tax audit report has been provided for generating .xml file for uploading. The utility provided does not contain any column for nature of payment in clause 18 of 3CD in respect of payments to persons specified u/s 40A(2)(b). Here we can specify only the payments to persons covered under this section not nature thereof. More than one payment to any person covered under this head has to be repeated time and again without specifying nature and this may create doubts in the minds of the income tax officials as the entries of the same person are reflecting again and again. The utility needs to amended incorporating the changes as stated above.
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How to Upload Tax Audit Report
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How to Upload Tax Audit Report
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