45 tax audit limit

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This query is : Resolved

K.D. Purkayastha (Querist)

16 June 2013 As per the data provided by CBDT on tax audit report some serious irregularities were observed.

One of such irregularities is -
1. Approx. 9,500 Members conducted tax audits in excess of specified limit of 45.
From AY - 13-14 E - filing of Tax Report is mandatory. As a result, ICAI/ITD shall be able to track the count of 45 Tax Audits. In fact, ICAI with the help of CBDT/ITD can also put control on this website so that only 45 Audit Reports u/s
44AB (i.e. not of under Section 44AD, 44AE)
can get uploaded under the log in of one CA.
Hence, the moment a CA tries to upload his/her
46th Tax Audit Report online, the system will not
accept it and will through a message like ‘Exceeding Maximum Audit Limits eligible..

My question is -
1. why such features have not been implemented till date?
2. If such feature implemented what will happen if no of practitioner ( CA ) available on a particular
location of the country is less than no of tax audit assessee?

Karan Teli

Karan Teli (Expert)

16 June 2013 This are pure administration questions.
Any area of implementation does require sometime and this time required is seen from compatibility views. Apart from this New companies act provisions have such in built features. Just wait till such provisions are enacted and implemented practically. Expected to be from 01.04.2013.

If in case any area does`t have enough practicing CA`s, then a relaxation can be expected or ITD would employ the TAX practitioners to resolve such intricacies.

K.D. Purkayastha

K.D. Purkayastha (Querist)

18 June 2013 Mr. Expert thanks for ur reply..

I think this can be implemented from AY - 13 -14 itsel. But some people may dont want it.

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