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.
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History of Tax Audit Report
Consequences.
Stopped preparing.
Stopped obtaining.
No Tax Audit : Details in ITR.
Ceiling on Tax Audits.
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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.
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ICAI INITIATIVES
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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.
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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
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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
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New EE-Forms (non(non-ITR)
E-filing
◦ Upload
◦ File Online.
Total
: 45 forms
Upload
: 8 forms
File Online : 37 forms
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New EE-Forms (non(non-ITR)
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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.
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Forms for CA
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Offline EE-Forms
Excel Utility
E-Utility for CA
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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
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Enable Macros
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User Friendly Features
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Filling Form
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Validation/Generation XML
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Printing
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Open Form
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Form 3CA
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Form 3CA (contd.)
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Validations
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Validations (contd.)
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Form 3CA (contd.)
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Form 3CA (contd.)
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Form 3CA (contd.)
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Form 3CA (contd.)
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Form 3CD XML
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Form 3CA View
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Form 3CD View
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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
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System Configuration
Operating System
Windows XP
(Service Pack 3)
Windows 7
Windows 8
JAVA
JRE 1.7 update 6 & above, 32 bit.
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Pre--requisites : EPre
E-Utility
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E-Utility for CA
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Offline Forms
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Offline Forms : Instructions
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Offline Forms : Notes
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Validations in Forms
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Offline Forms :Validations
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Validations Errors
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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.
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CA Registration
Register as CA.
Registered CA NOT ERI.
Upload Forms other than ITRs.
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Registration
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CA Registration
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DSC Registration
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DSC Registration (contd.)
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DSC Registration (contd.)
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DSC Registration (contd.)
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CA Registration(contd.)
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E-mail : CA Registration
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CA Login
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CA Login (contd.)
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CA Login (contd.)
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Facilities : CA Login
Profile Settings
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Change Password
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Update Contact Details
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DSC Registration/Details
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Secure Login with DSC
Optional feature.
Higher security
Account more secure & prevent misuse.
Register DSC.
Use DSC for LOGIN.
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Opt for Higher Security
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View Profile (Contd.)
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Upload Forms (filled offline)
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Upload Forms (contd.)
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Upload Forms (contd.)
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Upload Forms (contd.)
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Online Filling & Filing
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Online Filing
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Online Filing (contd.)
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Online Filing (contd.)
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My Account in Assessee Login
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Add CA in Assessee Login
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Add CA (contd.)
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Add CA (contd.)
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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
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List of CA
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Upload Forms (contd.)
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Upload Forms (contd.)
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Assessee Worklist
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Upload Form
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View Uploaded Form
Password : pan + dob
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Approval/Rejection
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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.
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Approval Forms
CA LOGIN.
Worklist
Verify form submitted by Assessee.
Apply DSC.
Submit Form.
No further action required.
Email for acceptance.
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View ee-Filed Form
Successful submission of Forms.
View
◦ Forms
◦ Acknowledgment /Receipt
◦ Attachments
Option To Save & Print.
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View ee-Filed Form
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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.
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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.
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Rajeev Khandelwal
FCA, DISA(ICAI)
[email protected]