ONLINE PROCEDURE OF E-FILLING OF TAX AUDIT REPORT

1. ONLINE PROCEDURE OF E-FILLING OF TAX AUDIT REPORT

2. Why E-Filling • Minimize chances of mismatch between the return and report. • CA can keep track of his limit of tax audit i.e (45). • Earlier there may be cases where Assessee deliberately do not disclose the disallowance/ remarks of tax auditor. • Earlier since signed report was not available, it was difficult for the Department to trace such instances.

3. Online Forms (Other than ITRs) available for e-Filing Cont…

4. Online Forms (Other than ITRs) available for e-Filing Cont…

5. Online Forms (Other than ITRs) available for e-Filing Cont…

6. Online Forms (Other than ITRs) available for e-Filing Cont…

7. Forms Other than ITR- Offline ( Offline Utility is available)

8. INDEX

9. Section – A Part – 1 : Registration as tax Professional on Income Tax E-Filling Website. Pre – Requisites for Registration:- The pre-requisites for registering as Chartered Accountant in e-Filing are:- 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 (DSC). 3. If you are a partner in a Firm then each Partner has to register as a Tax Consultant using his Membership No.

10. Section – A Part – 1 : Registration as tax Professional on Income Tax E-Filling Website. START Whether already Registered on the ITD Website as PROFESSIONAL? Yes Login with Tax Professional Login & upload the audit report No Visit ITD E-Filing Website and select User Type as Tax Professional - "Chartered Accountants” Input Following Details in Registration Form:- A. Membership No. B. Enrollment Date C. Name D. Date of Birth E. PAN F. Email ID G. Digital Signature Registration Successfully Completed and an E-mail of the same shall be received on the Registered E-mail Address.

11. Registration If you are not Registered on ITD portal as a Tax Consultant, click on the “Register Yourself” button Cont…

12. Registration (CA LOGIN) Select “Chartered Accountant” against the radio button found under “Tax Professional” and click on the CONTINUE button. Cont…

13. Registration (CA LOGIN) The screen of REGISTRATION FORM will appear fill required details. Enter the details, upload the Digital Signature Certificate (DSC) and click CONTINUE button. Cont…

14. Registration (CA LOGIN) After inserting basic details, 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. 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. Cont…

15. Successful Registration (CA LOGIN) 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.

16. Section – A Part – 2 : Engaging Tax Professional by Assessee (ADD CA). START Visit ITD E-Filing website and Login to Assessee's account Who wishes to ADD Tax Auditor After Login go to My Account and Select -> " ADD CA" option. Enter Required details and assign CA name with Appropriate Return Form and PRESS SUBMIT. CA successfully Appointed as TAX Auditor.

17. Steps to add CA by an Assessee (Assessee Login) Assessee can add CA to upload the Forms (other than ITR) on his/her behalf. Assessee should Login to e-Filing portal Navigate to My Account -> Add CA Enter the Membership No. of the CA, select the Form and Assessment Year and enter captcha. Cont…

18. Steps to Add CA (Assessee Login) Click submit. Success message should be displayed on the screen. Assessee can add different CA for different Forms as per the Assessment Year.

19. Section – B Fill the Audit Form, Validate and Generate the XML - START Visit ITD E-Filling Website and go to DOWNLOADS section at the TOP and Click -> Form (Other Than ITR) Download Audit Utility Format and Fill up the required details Validate the filled Data and generate XML file. Whether Validation is Successful?? Yes Generate the XML File. No Make necessary changes or rectification as may be required and VALIDATE the same again and Generate the XML File Cont…

20. Section – B Part - 1 : Tax Professional will Fill the data in all Clauses on behalf of Assessee In Utility Provided by ITD or Software provided by Software Companies.

21. Section – B Part - 2 : Validate the file and correct the Validation errors (If any).

22. Section – B Part - 3 : After successful Validation Generate the XML File.

23. Section – C Part-1 : CA has to Login As a Authorized Representative of assesse and Upload form on his behalf using CA’s Registered DSC on ITD. Login to ITD website with Tax Professional Login details and go to E-file section and select UPLOAD FORM Select the Income Tax Form and Assessment Year Browse and Select the XML file and Attach DSC of Tax Professional Attach Balance Sheet, Profit & Loss A/c, Cost Audit Report, Excise Audit Report etc. as may be applicable to the Assessee. Check the Form and then Press "SUBMIT" Button. Form Uploaded Successfully.

24. Section – C Part-1 Attach DSC of Tax Professional Along with Required Attachments and Upload the Form (CA LOGIN) . User ID of CA = ARCA + M.No Cont...

25. Instructions For Attachment (For Tax professional) • 1) Java Runtime Environment Version 7 Update 6 or above(32 Bit) (jre 1.7/7) • 2) Attachments cannot exceed 50 MB • 3) Attachments must be in pdf or zip format. • 4) Attachments should be scanned with minimum 300dpi • 5) Wherever there is a requirement in the Form to submit a signed copy of documents by an Assessee/CA as an attachment, upload the scanned copy of the same document

26. Uploading of Form Successfully (CA LOGIN)

27. Section – C Part-2 Assessee has option to Approve or Reject the XML File (Assessee Login)

28. Section – C Part-2 Approval of Form by Assessee Using his DSC, before Approving Assessee can download Attachments and 3CD Form (Assessee Login)

29. Section – C Part-2 After Client’s Approval Form will be Uploaded Successfully. (Assessee Login) Note: Client can approve the audit form without using DSC if he doesn’t registered DSC on ITD Portal & If he has already registered his DSC, then Approval or Rejection can not be done without using DSC.

30. Section – C Part-2 If Assessee is Rejecting the form Uploaded by CA he has to mention Rejection Comments (Minimum 50 Characters are required). (Assessee Login)

31. Section – C Part-3 Print and View Acknowledgement of uploaded Form. (Assessee Login)

32. Section – C Part-3 Assessee Can Download XML file Which is Uploaded by CA (Assessee Login)

33. (Assessee Login) Section – C Part-3 Assessee Can Download and print Acknowledgement Receipt

34. Section – C Part-3 Assessee Can Download and print Attachments, Uploaded by Tax Professional (Assessee Login)

35. Workflow - Registration and Services CA Assessee Step 1 Assessee registers in e-Filing portal CA registers in e-Filing portal Step 2 Assessee can add different CA for different Forms as per the Assessment Year Step 3 CA logs in e-Filing portal Cont...

36. Workflow – Registration and Services Step 4 CA Assessee CA Downloads the offline Form, fills the data, generates and uploads the XML OR CA opens the online Form, fills the data and submits the Form Step 5 CA gets the success message and the transaction ID Cont...

37. Workflow – Registration and Services CA Assessee Step 6 Assessee reviews and approves. An acknowledgment number is generated Step 7 Assessee can view/print the submitted Form using the functionality “e-Filed Returns/Forms” CA can view/print the submitted Form using the functionality “View Forms”

38. Instructions to Fill Data in Required Clauses of 3CD (For Tax professional) 7 (a) If firm or Association of Persons, indicate names of partners/members and there profit sharing ratios. Select (b) If there is any change in the partners or members or in their sharing ratio since the last date of the preceding Year, the particulars of such change. Add Row Add Row Copy Row Copy Row Edit Row Edit Row Delete Row Delete Row • Instructions :- • In Utility it is Mandatory to Select option of “Yes or No” • Point No. 7(a) This Clause is mandatory if Assessee’s Status is “Firm or AOP”. • Point No. 7(b) Select Yes or No and If selection is YES, then It is mandatory to • give data.

39. Instructions to Fill Data in Required Clauses of 3CD (For Tax professional) 8 (a) Nature of business or profession (if more than one business or profession is carried on during the previous year, nature of every business or profession) Select (b) If there is any change in the nature of business or profession, the particulars of such change. Add Row Add Row Copy Row Copy Row Edit Row Edit Row Delete Row Delete Row • Instructions :- • Point No. 8(a) This Clause is not mandatory. • Point No. 8(b) Select yes or no and if selected YES then it is mandatory to give • data.

40. Instructions to Fill Data in Required Clauses of 3CD (For Tax professional) 9 (a) Whether books of accounts are prescribed under section 44AA, if yes, list of books so prescribed. (b) Books of account maintained (In case books of account are maintained in a computer system mention the books of account generated by such computer.) . Same as 9(a) above Select Add Row Add Row Add Row Copy Row Copy Row Copy Row Edit Row Edit Row Edit Row Delete Row Delete Row Delete Row (c) List of books of account examined. Same as 9(b) above • Instructions :- • Point No. 9(a) If you are maintaining books of Accounts then select “Yes” • Point No. 9(b) & (c) is not mandatory to give data here

41. Instructions to Fill Data in Required Clauses of 3CD (For Tax professional) 10 Whether the profit and loss account includes any profits and gains assessable on presumptive basis, if yes, indicate the amount and the relevant section (44AD, 44AE, 44AF, 44B, 44BB, 44BBA, 44BBB or any other relevant section). Select Add Row Copy Row Edit Row Delete Row • Instructions :- • If in Profit there is Presumptive Income then select yes and then it is mandatory • to fill data otherwise select NO.

42. Instructions to Fill Data in Required Clauses of 3CD (For Tax professional) 11 (a) Method of accounting employed in the previous year. (b) Whether there has been any change in the method of accounting employed vis-à-vis the method employed in the immediately preceding previous year. (c) If answer to(b) above is In the affirmative, give details of such change ,and the effect thereof on the profit or loss. Select Select Select Add Row Add Row Copy Row Copy Row Edit Row Edit Row Delete Row Delete Row (d) Details of deviation, if any, in the method of accounting employed in the previous year form the accounting standards prescribed under section 145 and the effect thereof on the profit or loss. • Instructions :- • In Clause No. 11(b) If there is Change in Method of Accenting then you have to • select Yes and Fill the details in Clause 11(b). • In Clause No. 11(d) Details of Deviation from Section 145 is Mandatory if change • has been made during the year.

43. Instructions to Fill Data in Required Clauses of 3CD (For Tax professional) 12 (a) Method of valuation of closing stock employed in the previous year. (b) Details of deviation, if any, from the method of valuation prescribed under section 145 A, and the effect thereof on the profit or loss. Select Add Row Add Row Copy Row Copy Row Edit Row Edit Row Delete Row Delete Row 12A Give the following particulars of the capital asset converted into stock-in-trade: - • Instructions :- • Clause No. 12(a)& (b), Method of Valuation and details of change have to be • enter if there is a deviation from Sec.145 A • Clause 12(A), If Capital assets is Converted During the year into Stock in trade • then you have to furnish all the Details otherwise not.

44. Instructions to Fill Data in Required Clauses of 3CD (For Tax professional) 13 Amounts not credited to the profit and loss account, being: - (a) The items falling within the scope of section 28. (b) The proforma credits, drawbacks, refunds of duty of customs or excise or service tax or refunds of sales tax or value added tax, where such credits, drawbacks or refunds are admitted as due by the authorities concerned. Add Row Add Row Add Row Copy Row Copy Row Copy Row Edit Row Edit Row Edit Row Delete Row Delete Row Delete Row (c) Escalation claims accepted during the previous year.

45. Instructions to Fill Data in Required Clauses of 3CD (For Tax professional) 13 Amounts not credited to the profit and loss account, being: - (d) Any other item of income. (e) Capital receipt, if any. Add Row Add Row Copy Row Copy Row Edit Row Edit Row Delete Row Delete Row • Instructions :- • Select whether applicable or not if yes then furnish the Details

46. Instructions to Fill Data in Required Clauses of 3CD (For Tax professional) 14 Particulars of depreciation allowable as per the Income Tax Act,1961 in respect of each asset or block of assets, as the case may be, in the :- Add Row Copy Row Edit Row Delete Row • Instructions :- • If you are having Fixed Assets then you have to Furnish Details of Fixed Assets • as per Income tax Act, 1961

47. Instructions to Fill Data in Required Clauses of 3CD (For Tax professional) 15 Amount admissible under section-(a)33AB (b)33ABA (c)33AC (d)35 (e)35ABB (f)35AC (g)35CCA (h)35CCB (i)35D (j)35DD (k)35DDA (l)35E (a) Debited to the profit and loss account (showing the amount debited and deduction allowable under each section separately) Add Row Add Row Copy Row Copy Row Edit Row Edit Row Delete Row Delete Row (b) Not debited to profit and loss account. • Instructions :- • If the above sections are applicable then it is mandatory to fill the data.

48. Instructions to Fill Data in Required Clauses of 3CD (For Tax professional) 16 (a) Any sum paid to an employee as bonus or commission for services rendered, where such sum was otherwise payable to him as profits or dividend. [section 36(1)(ii)] (b) Any sum received from the employees towards contributions to any provident fund or superannuation fund or any other fund mentioned in section 2(24)(x); and due date for payment and the actual date of payment to the concerned authorities under section 36(1)(va):- Add Row Add Row Copy Row Copy Row Edit Row Edit Row Delete Row Delete Row • Instructions :- • If you are Paying or Receiving any sum to/from the employees then furnish the • details.

49. Instructions to Fill Data in Required Clauses of 3CD (For Tax professional) 17 Amount debited to the profit and loss account , being :-

50. Instructions to Fill Data in Required Clauses of 3CD (For Tax professional) (g) Interest, salary, bonus, commission or remuneration inadmissible under section 40(b)/40(ba) and computation thereof; Select (h) (A) Whether a certificate has been obtained from the assessee regarding payments relating to any expenditure covered under section 40A(3) that the payments were made by account payee cheques drawn on a bank or account payee bank draft, as the case may be; Add Row Add Row Copy Row Copy Row Edit Row Edit Row Delete Row Delete Row (h) (B) Amount inadmissible under section 40A(3), read with rule 6DD [with break-up of inadmissible amounts; (i) Provision for payment of gratuity not allowable under section 40A(7); (j) Any sum paid by the assessee as an employer not allowable under section 40A(9);