E-filing of tax audit report

This query is : Resolved

seema singla (Querist)
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25 August 2013 There is a column (Point No. 26) for deduction under chapter VIA in the tax audit report. We usually write ' as per income tax return' But there is no provision to write such words in the offline forms that are to be uploaded. So, while uploading, if we select 'no', and do not mention any deduction to be claimed, Can we still claim the deduction in the ITR? or the deduction is available only if we mention it clearly in the tax audit report?

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Ganeshbabu K

Ganeshbabu K (Expert)
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25 August 2013 Mandatory to click yes if any chapter VIA deductions available with assesse,,

1)Tax auditor has to report admissable deductions udner chapter VIA

2)particulars of deductions admissable under section Chapter VIA will have to be given with reference to the items appearing in the books of accounts of business which is sebject to audit 44ab

3)Auditor also should obtain valid evidence to support the admissability of deductions claimed under chapter VIA

4)Som sections in chapter VIA like 80G,80GGB,80GGC,for all these section we can get details from books of account and admissability of same can be verified with documentary evidence

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