Hello Guys, In today’s blog let’s see how to file a tax audit report through the Income-tax portal in a detailed step-wise manner.
If you haven’t read our previous blog on tax audit due dates, form and applicability, kindly refer to the below link-
Click here to read our post about “Tax Audit Series FY 21-22 – Due Dates, Forms and Applicability”
Step 1 – Firstly the assessee through their login should assign forms to an eligible chartered accountant to file their tax audit report.
- The taxpayer has to login to their income tax portal through the following link – https://eportal.incometax.gov.in/iec/foservices/#/login
- Go to e-File > Income Tax Forms > File Income Tax Forms
- Search for 3CA-3CD or 3CB-3CD whichever is applicable and click on ‘File Now’
- Select the Filing Type (Original/ Revised) and select the Assessment Year.
- Assign CA by adding their membership number.
- Upload the supporting documents i.e., Balance Sheet & Profit and Loss.
- Click on continue for successful addition of CA for filing the form.
Step 2 – Now, CA has to login as an authorized representative through a separate login and upload the Tax Audit Report
- Login to Tax Professional (CA) Account through the same portal link – https://eportal.incometax.gov.in/iec/foservices/#/login
- Check for pending actions and accept the appointment after due verification.
- Go to Pending Actions > Worklist > For Your Action
- Upload the pre-filled JSON file of 3CA-3CD or 3CB-3CD whichever is applicable.
- Upload the supporting documents i.e., Balance Sheet & Profit and Loss.
- Enter UDIN (Unique Document Identification Number) or tick the option “I do not have UDIN/ I will update UDIN later” and click on proceed.
- E-Verify using Digital Signature Certificate (DSC).
Step 3 – Lastly, the taxpayer has to provide acceptance for the form filed and documents uploaded by the CA.
- Login to the taxpayer’s account again
- Go to Pending Actions > Worklist > For Your Action
- Check whether the form and documents uploaded by CA are accurate and then select either ‘Accept’ or ‘Reject’.
- On providing the acceptance by the taxpayer, the process of filing the Tax Audit Report will be completed and the taxpayer can download the acknowledgement.
How to register DSC of Tax Auditor:
There is no option to add DSC under the CA login. CA has to register DSC under his personal Taxpayer’s Account and the same can be used here to sign the tax audit forms which are being uploaded.
- Login to CA’s personal taxpayer account.
- Go to ‘My Profile’ and click on ‘Register DSC’.
- Register DSC using the Emsigner utility.
Revision of Tax Audit Report:
‘Guidance Note on Tax Audit under Section 44AB’ issued by the ICAI provides that the tax audit report should not normally be revised. However, sometimes a member may be required to revise his tax audit report on grounds such as:
- Revision of accounts of a company after its adoption in the annual general meeting.
- Change of law.
- Change in interpretation. e.g. CBDT Circulars, Judgments, etc.
CBDT has notified that if there is a payment by a person after furnishing of original report which necessitates a recalculation of disallowance under Section 40 or Section 43B of the Income-Tax Act, a revised audit report can be obtained from an accountant and furnished before the end of the relevant assessment year for which the report pertains.
Thus, after issuing the audit report, but before the due date for filing the return, the assessee may make payment of TDS or of tax, duty, cess, fee, or other payments referred to in Section 43B, and file the revised audit report.
Tax Auditor should make sure that the Revised Report is submitted in a manner as prescribed by the institute in SA 560 “Subsequent Events”.
Who is responsible for filing the tax audit report within the due date?
The Guidance Note on Tax Audit issued by the ICAI clarifies that the responsibility of the tax auditor will depend on the facts and circumstances of the case.
Normally, it is the professional duty of the CA to ensure that the audit accepted by him is completed before the due date. If there is any unreasonable delay on his part, he is answerable to the Institute if a complaint is made by the client.
However, if the delay in the completion of the audit is attributable to the client, the tax auditor cannot be held responsible.
—
Hemanth Uppala
Chartered Accountant
Content Writer | TAX DESTINATION
