have fixed income assessee who need to file do audit report at the time of their filing Income tax Return. These assessees can be in Form 3CA-3CD or Form 3CB-3CD as applicable. Here are the specifics regarding filing a tax audit report.

applicable form

Form 3CA-3CD is for those who are required to file a tax audit report in compliance with a law other than income tax act Whereas Form 3CB-3CD is for those who have to comply with the provisions of the Act. Only one eligible CA registered on tax e-filing portal authorize forms.

Requirements for filing tax audit report

• Both the Chartered Accountant and the taxpayer should be registered and have a valid login ID and password on the e-filing portal.
• The CA and the taxpayer should have a Digital Signature Certificate.
• The taxpayer should have an active PAN.

Hiring Chartered Accountant

The taxpayer has to log in to the e-filing portal, access the “File Income Tax Forms” page and select the relevant form. The taxpayer can then appoint a Chartered Accountant from the list of CAs or add a new one. After the form is handed over to the CA, the filing process is taken care of by him.

acceptance of admission

Once the CA has filled and e-verified the form, the taxpayer has to accept the form by logging into the e-filing portal and clicking on ‘Worklist’ to view the pending form. The form will be accepted after the authorization process and e-signature of the taxpayer.

things to note

• CA has to fill the form through offline utility.
• Care should be taken that PAN, Assessment Year, CA Membership Number and Form Type have been entered correctly.

Content on this page is courtesy of Center for Investment Education and Learning (CIEL).
Contributions by Girija Gadre, Arti Bhargava and Labdhi Mehta.