E-Filing of Tax Audit Report – Step by Step Guide

The due date of filing Income Tax Return of an assessee liable to Tax Audit u/s 44AB is 30th September. Every such assessee is required to furnish tax audit report electronically. As per Notification No 34 dated 01-05-2013 e-filing of Tax Audit Report is made mandatory from assessment year 2013-14.

Step 1 : REGISTER A CHARTERED ACCOUNTANT

Log onto www.incometaxindiaefiling.gov.in

1. Click on register yourself on homepage.

2. Select the user type as chartered accountant.

3. Provide Membership details with ICAI, PAN details and Digital Signature Certificate.

4. Click Continue.

5. Provide Password details and Contact details.

6. Click Submit.

7. On successful registration, an email is sent to the registered e-mail ID alongwith activation link and the User ID.

Click on activation link to activate e-filing account.

8. Login with the User ID, Password and Date of Birth.

 

Step 2 : ADD A CHARTERED ACCOUNTANT

1. Login with the User ID and Password of the assessee.

2. Go to My Account.

3. Add CA - Enter Membership Number of CA and name of the CA will automatically appear only if registered as tax professional as mentioned in step 1 above.

 

Step 3 : SUBMIT TAX AUDIT REPORT

To file an Income Tax Form electronically, you should download the applicable Income Tax Form Utility, fill and generate XML. This XML should be uploaded in post LOGIN.

1. Go to ‘Downloads’ section and select applicable Form (other thanITR) of the desired Assessment Year OR Login to e‐Filing application and go to ‘Downloads’‐‐> ‘Download Forms’ and select applicable Income Tax Form of the desired Assessment Year.

2. Download the utility of the Form (other than ITR).

3. Fill the e‐utility and Validate.

4. Generate an XML file and save in desired path/destination in your desktop/system.

5. Login to e‐Filing application and go to‐‐> e‐File ‐‐> Upload Form.

6. Select the Form (other than ITR) and the Assessment Year.

7. Browse and Select the XML file .

8. Upload Mandatory attachments i.e. Balance Sheet and Profit Loss Statement.*

8. Upload Digital Signature Certificate.

9. Click ‘SUBMIT’.

10. On successful upload, the Form (other than ITR) is sent to Assessee’s workflow for acceptance.

11. The Assessee should LOGIN to e‐Filing application, GO TO Worklist and accept/reject the Form (other than ITR).

12. a. On Approval, the Form is successfully submitted with e‐Filing application. No further action is required.

b. If Rejected, Tax Professional can file the Form (other than ITR) again and follow the same process as mentioned above.

Note :

* Maximum Upload Size : Although shown as 20 MB but in instructions stated as 50 MB.

* Upload Format : PDF, TIFF or ZIP.

 

Step 4 : VERIFYING FORMS

1. CA should Login to e-filing application , go to Worklist and verify the Income Tax Form (other than ITR) submitted.

2. Upload Digital Signature Certificate.

3. Click Submit.

4. The Form is successfully submitted with e-filing application. No further application is required.

 

Checklist of Documents :

  • A copy of last year’s return
  • Bank Statement
  • TDS Certificates
  • Savings Certificates/ Deductions
  • Interest statement showing interest paid throughout the year.
  • Balance Sheet, Profit Loss Statement and other Audit Reports as applicable.

Categories: Tax Audit

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1 reply »

  1. Valuable info. Fortunate I found your web site and I bookmarked it.

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