Rajeev Khandelwal FCA, DISA(ICAI) [email protected]
Transcription
Rajeev Khandelwal FCA, DISA(ICAI) [email protected]
E-FILING TAX AUDIT REPORT etc Rajeev Khandelwal FCA, DISA(ICAI) [email protected] History of Tax Audit Report Severe Penalty for not filing. E-filing ITRs. Annexureless Returns. No Tax Audit Report. No MAT Audit Report. Obtain & Keep. [email protected] History of Tax Audit Report Consequences. Stopped preparing. Stopped obtaining. No Tax Audit : Details in ITR. Ceiling on Tax Audits. [email protected] Action on Incomplete Tax Audit Reports Incomplete Information Non-committal Replies Meaningless Remarks Meaningless Report AO to report to CIT. Professional Negligence. Approval of CCIT. Initiation of Disciplinary Proceedings u/s 288. Inform ICAI for necessary action. PIB Press Release, New Delhi dated 10-12-1999. [email protected] ICAI INITIATIVES [email protected] E-filing NonNon-ITR Forms IT 3rd Amendment Rules, 2013. Annexureless Returns(Rule 12(2)). Mandatory E-filing (Proviso) ◦ Tax Audit (44AB) ◦ Transfer Pricing (92E) ◦ MAT Audit Report (115JB) IT 7th Amendment Rules, more. Wef 1-4-2013. For previous years also, if pending? Again to be filed but separately. Help in traffic management. [email protected] Forms notified for ee-filing FORM SL NO AUDIT REPORT 10B 1 Audit report under section 12A(b) in the case of charitable or religious trusts or institutions MODE Offline Audit Report of University or Hospital or medical 10BB institution or any charitable institution for public Offline 2 purpose Audit report under sections 80-I(7)/80-IA(7)/80-IB 10CCB Any undertaking claiming deduction u/s 80-I(7)/80- Online 3 IA(7)/80-IB 10CCBB Audit report under section 80-IB(14) - Any A 4 undertaking claiming deduction u/s 80-IB(14) Online Report under section 80LA(3) of the Income-tax Act, 10CCF Online 1961 - For off shore banking units & international 5 financial service center Forms notified for ee-filing (contd.) 10DA 6 3CA 7 8 9 10 11 3CB 3CEB 29B 56F Report under section 80JJAA of the Income-tax Act, 1961 - Deduction claimed by company for New Workmen engaged Audit report under Section 44AB in a case where the accounts of the business or profession of a person have been audited under any other law. (Consolidated with 3CD for E-filing) Audit report under section 44AB in other cases (Consolidated with 3CD for E-filing) Report from an accountant to be furnished under section 92E relating to international transaction(s) Report under Section 115JB for computing the book profits of the company Report under section 10A [email protected] Online Offline Offline Offline Offline Online COMPARISON Particulars Tax Audit Report MAT Audit report Transfer Pricing Audit Report Section Form 44AB 3CA/3CB & 3CD 115JB 29B 92E 3CEB Date of obtaining Before 30th Sep. 30th Sep. 30th Nov. Due Date of E- 30th Sep. filing (ITR) 30th Sep. 30th Nov. Penalty - 1 lac ½% of Turnover or Rs. 1.50 lacs [email protected] New EE-Forms (non(non-ITR) E-filing ◦ Upload ◦ File Online. Total : 45 forms Upload : 8 forms File Online : 37 forms [email protected] New EE-Forms (non(non-ITR) [email protected] Other Important Forms Form No. 10A Description 10BA Declaration for claiming deduction u/s 80GG. For claiming Relief u/s 89(1). For Filing Appeal. 10E 35 Application for Registration of Charitable /Religious Trust. [email protected] Forms for CA [email protected] Offline EE-Forms Excel Utility E-Utility for CA [email protected] Excel Utility SL FORM Form 3CA1 3CD Form 2 3CB-3CD Form 3 3CEB Form 4 29B MODE DUTY Offline Initiate Offline Initiate Offline Initiate Offline Initiate DESCRIPTION Audit report u/s 44AB where accounts audited under any other law Audit report u/s 44AB in other cases Audit Report u/s 92E (Transfer Pricing) Report u/s 115JB (MAT) for companies [email protected] Enable Macros [email protected] User Friendly Features [email protected] Filling Form [email protected] Validation/Generation XML [email protected] Printing [email protected] Open Form [email protected] Form 3CA [email protected] Form 3CA (contd.) [email protected] Validations [email protected] Validations (contd.) [email protected] Form 3CA (contd.) [email protected] Form 3CA (contd.) [email protected] Form 3CA (contd.) [email protected] Form 3CA (contd.) [email protected] Form 3CD XML [email protected] Form 3CA View [email protected] Form 3CD View [email protected] E-Utility for CA (Version 0.7) SL FORM Form 1 6B MODE ACTION Offline Initiate Form 2 10B Offline Initiate Form 3 10BB Offline Initiate DESCRIPTION Audit report u/s 142(2A) − Special Audit directed by AO Audit report u/s 12A(b) for charitable or religious trusts or institutions Audit report u/s 10(23C) of University, Hospital, Medical Institution or any charitable institution for public purpose [email protected] System Configuration Operating System Windows XP (Service Pack 3) Windows 7 Windows 8 JAVA JRE 1.7 update 6 & above, 32 bit. [email protected] Pre--requisites : EPre E-Utility [email protected] E-Utility for CA [email protected] Offline Forms [email protected] Offline Forms : Instructions [email protected] Offline Forms : Notes [email protected] Validations in Forms [email protected] Offline Forms :Validations [email protected] Validations Errors [email protected] Online Forms Only Relevant forms appear in login. Login > e-File Menu ◦ Upload Form. ◦ Prepare & Submit Online Form Select desired Form. Read instructions. Fill in the information. Submit the Form. [email protected] CA Registration Register as CA. Registered CA NOT ERI. Upload Forms other than ITRs. [email protected] Registration [email protected] CA Registration [email protected] DSC Registration [email protected] DSC Registration (contd.) [email protected] DSC Registration (contd.) [email protected] DSC Registration (contd.) [email protected] CA Registration(contd.) [email protected] E-mail : CA Registration [email protected] CA Login [email protected] CA Login (contd.) [email protected] CA Login (contd.) [email protected] Facilities : CA Login Profile Settings [email protected] Change Password [email protected] Update Contact Details [email protected] DSC Registration/Details [email protected] Secure Login with DSC Optional feature. Higher security Account more secure & prevent misuse. Register DSC. Use DSC for LOGIN. [email protected] Opt for Higher Security [email protected] View Profile (Contd.) [email protected] Upload Forms (filled offline) [email protected] Upload Forms (contd.) [email protected] Upload Forms (contd.) [email protected] Upload Forms (contd.) [email protected] Online Filling & Filing [email protected] Online Filing [email protected] Online Filing (contd.) [email protected] Online Filing (contd.) [email protected] My Account in Assessee Login [email protected] Add CA in Assessee Login [email protected] Add CA (contd.) [email protected] Add CA (contd.) [email protected] E-mail : CA Added From: [email protected] [mailto:[email protected]] Sent: Tuesday, May 21, 2013 1:50 PM To: [email protected] Subject: Confirmation on Add/Change CA details. Dear XXXXXXX, XXXXXXXXX has been added/ updated successfully against the profile of user AAXXXXXX5F and the Transaction ID is 1085186837 . Please add the e-mail ID to your white-list/safe-sender list. Else, your mail box filter or ISP (Internet Service Provider) may prevent you from receiving e-mails from eFiling. If you did not add/change CA details and you have received this e-mail, it may mean that somebody else has added or changed on your behalf. Please contact 1800 4250 0025 immediately. Regards, e-Filing Team, Income Tax Department [email protected] List of CA [email protected] Upload Forms (contd.) [email protected] Upload Forms (contd.) [email protected] Assessee Worklist [email protected] Upload Form [email protected] View Uploaded Form Password : pan + dob [email protected] Approval/Rejection [email protected] Acceptance of Forms Upload/ Submit Online. Form sent to Assessee's Workflow. Assessee to LOGIN > Worklist Accept/Reject the Form. Approved : Form successfully submitted. No further action is required. Rejected : CA can file the Form again & follow the same process. Email for acceptance. [email protected] Approval Forms CA LOGIN. Worklist Verify form submitted by Assessee. Apply DSC. Submit Form. No further action required. Email for acceptance. [email protected] View ee-Filed Form Successful submission of Forms. View ◦ Forms ◦ Acknowledgment /Receipt ◦ Attachments Option To Save & Print. [email protected] View ee-Filed Form [email protected] Road Map Register as CA…. Valid DSC. Get Membership No. updated. Ask Assessee to Add you for relevant year & Forms. System Requirements. Check Form 3CD etc. for extra info. [email protected] Final word Step in the right direction. No Interface with ITD. Initial teething problems. Involvement of CA & Assessee. Peak period traffic. (ITRs & Forms) Awareness campaigns. [email protected] Rajeev Khandelwal FCA, DISA(ICAI) [email protected]