For Chartered Acountatns, useful on how to file tax Audit reports online

1. E-FILING OFTAX AUDIT
REPORTS UNDER INCOME
TAX ACT
AY 2013-14
venu@vnv.ca

2. CONTENTS
 History
 Notification
 Applicability
 Process of Filing

3. HISTORY

4. HISTORY
 Physical Filing
 ITR
 TaxAudit Report
 eFiling Paper Less
 Annexure Less Returns
 NoTax Audit Reports
 No MAT Audit Reports
 Obtain the report and keep it

5. PROCESS CHANGE @ CA OFFICE
 PrepareTax Audit report @ Leisure
 Priority in finalizing the books and filing the returns
 Assesse Doesn’t bother to collect the docuemnts
 Instance of NoTax Audit at all
 No control on ceiling of theTax Audits

6. OBJECTIVE
 Better Compliance
 Standardization of reporting
 Prescribed Schema
 Min/Max/Number
 Quick Review and Analysis by ITD
 Lot of Data Sync and seriousness in numbers
CA Venugopal

7. NOTIFICATION

8. APPLICABILITY CRITERIA OF
TAX AUDIT FOR AY 2013-14
1. if the total sales, turnover or gross receipts exceeds the specified limit
2. A person covered under section 44AE, if such person claims that the profits
and gains from the business are lower than the profits and gains computed
under the section, irrespective of his turnover.
3. A person covered under section 44AD, if such person claims that the profits
and gains from the business are lower than the profits and gains computed
in accordance with the provisions of section 44AD.
A.Y. 2013-14 A.Y. 2012-13
Business 100 lakh 60 lakh.
Profession 25 lakh 15 lakh.

9. FORMS ANDTIMELINES
Particulars Tax Audit MAT Audit Transfer Pricing
Sec 44AB 115JB 92E
Form 3CA/3CB or 3CD 29B 3CEB
Due Date 30th Sep 30th Sep 30th Nov
Penalty ½ % ofTurnover
Or 1.5 Lacs
- 1 Lac
CA Venugopal

10. FORMS
Total
47 Form
Offline and
Upload -7
Online
Process - 40

11. FILING PROCESS

12. PROCESS OF FILING
1. CA registration – By Practicing CA
2. Add CA – By Assesse
3. Generate Returns 3CA/3CB & 3CD – XML
4. Generate Returns PL & BS – PDF
5. CA to upload the documents
6. Approve the Report

13. REGISTRATION

14. The pre-requisites for registering as Chartered Accountant
in e-Filing are
1. You should be a practicing Chartered Accountant
(registered with Institute of Chartered Accountants of
India, ICAI, with a valid Membership Number)
2. You should have a valid Permanent Account Number
(PAN) and Digital Signature Certificate.
Registration

15. If you are a new user, click on the Register Yourself button
Registration contd…

16. Registration contd…
Select “Chartered Accountant” against the radio button found under “Tax
Professional” and click on the CONTINUE button.

17. The REGISTRATION FORM screen will appear.
Enter the details, upload the Digital Signature Certificate (DSC) and click CONTINUE
button.
Registration contd…

18. On successful validation, you will be directed to the next page of registration where you
have to enter additional details like Password, Contact, Postal address and enter the
Code displayed on the screen and click on the SUBMIT button.
Registration contd…
Note: Make sure you provide a valid mobile number and an email ID, as all
the future communications will be sent to this mobile number and email ID.

19. Successful Registration
On successful registration, a message will be displayed along with a transaction ID. An
email with the user ID and activation link will be sent to your registered email ID.
 Login to your email ID and click on the activation link. To login to e-Filing,
you must activate your account.
 You can now login and use the services on the portal.

20. ADD A CA

21. ADD A CA
Assessee, who needs to get his account audited u/s 44AB of the
Act, shall add the CA who is going to or has signed his tax audit
report by following steps given below:
Go to my account >> Add CA – Enter the membership no of CA
the system will automatically reflects the name of the CA only if
he is already registered as tax professional.

22. ADDING A CA

23. ERRORWHEN A CA IS NOT
REGISTERED

24. ON SUCCESSFUL REGISTRATION

25. XML PREPARATION

26. GENERATE XML
 Now this step is similar to generating XML file for filing Income
tax Returns
 Download
 excel utility form of the tax audit report from the link given below,
fill it completely and generate the XML file
 Offline forms Utility : A new Utility uploaded in place of the Excel
templates can be used
 Source
 Go to download
 Forms (other than ITR)
 https://incometaxindiaefiling.gov.in/e-
Filing/UserLogin/LoginHome.html?nextPage=efile
CA Venugopal

27. PREPARE FINANCIAL DATA
Balance Sheet and Profit and Loss Account is required to be
attached or uploaded (in PDF format) with the XML file of tax
audit report, prepare the final balance sheet and profit and loss
account before submitting the tax audit report.
CA Venugopal

28. UPLOADING OFTHE
DOCUMENTS

29. UPLOAD IN CA LOGIN
After preparing all the documents now upload it on e-filing portal
of income tax by following steps:
 Go to the link https://incometaxindiaefiling.gov.in/e-
Filing/Logout.html?ID=872639272
 Login with user id and password (e.g.ARCA654321)
 Go to the menu E-file
 Select the option upload forms
 Fill out the required details and submit it.

30. CHECKTHE ASSESSE BEFORE
UPLOAD

31. UPLOAD

32. UPLOAD RESULT

33. E-MAILTO CA UPLOADING

34. E-MAILTO CLIENT

35. APPROVAL BY
ASSESSE
CA Venugopal

36. APPROVE IN ASSESS LOGIN
 Assessee whose tax audit report has been uploaded and submitted by
the CA, is requiring approving the tax audit report.
 Steps to be followed:-
1. Login with the user id and password of assessee
2. Go to work list
3. Approve the tax audit report
 Assessee can review the uploaded tax audit report; balance sheet and
profit and loss account by CA and has the power to reject them.
 In that case the complete procedure of filing after registration has to
be done again.
CA Venugopal

37. ASSESSEVIEW

38. UPLOADED FORM DETAILS

39. DETAILS

40. VIEW AFTER REJECTION

41. FILING STAUTS

42. ACKNOWLEDGEMENT SCREEN

43. ACK FORM OTHERTHAN ITR

44. AUDIT REPORT FURNISHING DATE
 It is the date on which theTax Audit report was approved by the
assesse

45. STATUS IN CA LOGIN

46. VIEW FORMS
Successfully Filed forms can be viewed in CA LOGIN

47. QUESTIONS
CA Venugopal

48. WHAT?
1. Should ITR be filed along with Audit report.
2. Can Assesse modify the report?
3. Can assesse Reject the report?
4. Can a CA file a revised Audit report?
5. Ceiling limit on number of Audit in one login?
6. Should I issue SA700 Audit Report?
7. Should Last year Pending Audit reports to be done electronically?
8. What shall be form and the contents of attached BS and PL PDF?
9. What is date of furnishing tax audit report?
CA Venugopal

49. GENERAL
KNOWLEDGE
CA Venugopal

50. TO KNOW
 Types of Login
 Utility for Filing
 Schema of 3CA and 3CD
 XMLValidator
CA Venugopal

51. LOGINTYPES
 CA
 End User Individual
 End User others
 ERI
CA Venugopal

52. FILING UTILITY
CA Venugopal

53. EXCEL UTILITY
The following forms are available to data entry and download.
Its an excel based utility
CA Venugopal

54. OFFLINE FORM GENERATION
UTILITY
CA Venugopal

55. SCHEMA FILES
CA Venugopal

56. SCHEMA – OTHERTHAN ITR
CA Venugopal

57. DOCUMENTS INTHE SCHEMA
CA Venugopal

58. HOWTO READ SCHEMA
CA Venugopal

59. VALIDATOR
CA Venugopal

60. ERRORS
CA Venugopal

61. ERROR ON UPLOAD
CA Venugopal

62. OPENTHE XML IN EDITOR
CA Venugopal

63. RE-CAP

64. TYPES OF FORMS
 OFF LINE FORMS – 3CA,
3CB, 3CD, 29B (115JB), 10B,
10BB
 ONLINE FORMS – 6B –
Special audit report, etc
 All forms shall be digitally
signed by the chartered
accountant

65. 1. GO TO 'Downloads' section and select applicable Form (other than ITR) 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 and fill the utility of the Form (other than ITR) and validate.
3. Fill the 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. Enter the Assessee‟s PAN, CA‟s PAN; select the Form Name (other than ITR) and the
Assessment Year.
7. Browse and Select the XML file
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, the Tax Professional can file the Form (other than ITR) again and
follow the same process as mentioned in 10, 11 & 12a.
Steps for submission of Offline Forms (other than ITR)

66. 1. GO TO 'e-File' menu post Login and "Submit Form Online“
2. Enter the Assessee PAN, CAs PAN, select the Form Name (other than ITR)
and the Assessment Year.
3. Upload Digital Signature Certificate.
4. Click 'SUBMIT'.
5. Enter the data and Submit
6. On successful submission, the Form (other than ITR) is sent to Assessee's
workflow for acceptance.
7. The Assessee should LOGIN to e-Filing application, GO TO Worklist and
accept/reject the Form (other than ITR).
8. a) On approval, the Form is successfully submitted with e-Filing application.
No further action is required.
b)If rejected, the Tax Professional can file the Income Tax Form (other than
ITR) again and follow the same process as mentioned above.
Steps for submission of Online Forms (other than ITR)

67. View Forms
My Account
View Forms displays the list of Forms uploaded by CA for an assessee.
The CA will type the PAN of the assessee and clicks SUBMIT button

68. View Client List
View Client list displays the list of clients of the CA.
My Account contd…

69. After you login, the blue navigation bar on top will display additional menu
options.
The Dashboard option will provide the current notifications and also the details
of your previous e-Filed returns.
My Account option will provide services such as View Forms and View Client
List.
The e-File and Downloads options, will allow us to file our return and download
Forms, respectively.
The Profile Settings option will allow you to update your profile, details like
digital signature upload, secret question, contact details, change password, etc.
The Worklist option will provide list of items, which may be pending for action at
your end.
The Helpdesk option will allow you to raise a query, if you face any issues while
e-Filing and check status of the query, if raised.
Services

70. Being a registered user on the portal, you can file Forms
(Other than ITR) electronically.
The pre-requisites for e-Filing are
1. Assessee and the CA should be registered in e-Filing
2. Assessee should have added the CA for the desired
Form and Assessment Year
There are two ways to file Forms electronically.
Submission of Forms (other than ITR)

71. END OF
PRESENTATION