E - Filing of Tax Audit Report mandatory




Income Tax department has made e-filing of audit report  under section 44AB, section 92E and Section 115JB by a Chartered Accountant compulsory .

Income Tax Notification 34 dated 1st May, 2013 seeks to amend Incoem TAx Rules ,1962.

The following words have been inserted in said rule by Notification 34/2013:


in sub-rule(2), the following proviso shall be inserted, 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.”


Requirement of Audit

Section
Particulars
Forms
Section 44AB
(i)    A person carrying on business whose turnover exceeds INR. 1 Crore or claims that his profits are less than presumptive profits under section 44AD, 44BB. 44BBB or 44AE
Form 3CA or 3CB along with Annexure in form 3CD

(ii)   A person engaged in profession whose gross receipts exceed INR 25 Lakhs.
Section 92E
Person who has entered into an international transaction or specified domestic transaction
Form 3CEB
Section 115JB
Companies who are required to pay minimum alternate tax
Form 29B

The Tax Audit Forms are required to be uploaded electronically on https://incometaxindiaefiling.gov.in/e-Filing/ by a chartered Accountant under the user category of Tax Professional

The same can be downloaded from here:

Tax-Audit Forms



Form No.
Description
Utility
Form 3CA-3CD
Audit Report u/s 44AB where accounts of business or profession have been audited in some other law
Download Excel Utility
Form 3CB-3CD
Audit Report u/s 44AB where accounts of business or profession have not been audited in some other law
Download Excel Utility
Form 3CEB
Audit Report u/s 92E for person who has entered into an international transaction or specified domestic transaction
Download Excel Utility
Form 29B
Report u/s 115JB for computing book profits of company
Download Excel Utility


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