How to file tax audit report

There are certain income tax assessees who need to file a tax audit report at the time of filing their income tax return. These assessees file form 3CA-3CD or form 3CB-3CD as may be applicable. Here are the nuances with respect to filing of a tax audit report.

Applicable form

Form 3CA-3CD is for those who need to file tax audit report in compliance of a law other than the Income Tax Act while form 3CB-3CD is for those who have to comply with the provisions under the Act. Only a qualified CA registered on the tax e-filing portal can authorise the forms.

Prerequisites to file 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 need to have a digital signature certificate.
  • The taxpayer should have an active PAN.

Assigning a chartered accountant

The taxpayer needs to log into the e-filing portal, access the “File Income Tax Forms” page and select the relevant form. The taxpayer can then assign a chartered accountant from the list of CAs or add a new one. After the form is assigned to the CA, the filing process is taken care of by him/her.

Acceptance of filing

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

Points to note

  • The CA needs to fi ll up the form through offline utility.
  • Care should be taken that the PAN, assessment year, CA membership number and form type are entered correctly.

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

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