E - filling
This query is : Resolved
Ashwini. K
(Querist)
17 August 2013
Sir,
1. While uploading the financial statements,do we have to upload scanned Financial Statements signed by the auditors in PDF Format or Financial statements converted into PDF Format thereafter digitally signed?
2. In E-filling after uploading the audit report and 3CD and 3CB by the auditor, the assessee has to approve it.What happens if it is not approved by the assessee? (Assessee may not approve because of some adverse remarks.)
In this case, will the auditor be held responsible for any default?
Can the auditor again do the act of E-filing of the same if the assessee has disapproved by mistake but not with any wrong intentions?
3. If we are filling return of AY 2012-13 then should we have to file the 3cd, 3cb with the audit report or is the efilling of Audit report with 3cd and 3cb applicable only for AY 2013-14.
Please explain the consequences and its effects?
1. While uploading the financial statements,do we have to upload scanned Financial Statements signed by the auditors in PDF Format or Financial statements converted into PDF Format thereafter digitally signed?
2. In E-filling after uploading the audit report and 3CD and 3CB by the auditor, the assessee has to approve it.What happens if it is not approved by the assessee? (Assessee may not approve because of some adverse remarks.)
In this case, will the auditor be held responsible for any default?
Can the auditor again do the act of E-filing of the same if the assessee has disapproved by mistake but not with any wrong intentions?
3. If we are filling return of AY 2012-13 then should we have to file the 3cd, 3cb with the audit report or is the efilling of Audit report with 3cd and 3cb applicable only for AY 2013-14.
Please explain the consequences and its effects?
17 August 2013
1. Financial statements has to be physically signed by auditee and the auditor, scan, save in pdf format and upload.
2. Will be treated as non filing of form 3CD and 3CB. Auditor is not liable because auditee is responsible u/s 44AB to get the accounts audited and to file the report with in the due date.
Yes e-filing should be repeated if the assessee doen't approve with or without intention.
3. e-filing of audit report is mandatory from assessment year 2013-14 and onwards.
2. Will be treated as non filing of form 3CD and 3CB. Auditor is not liable because auditee is responsible u/s 44AB to get the accounts audited and to file the report with in the due date.
Yes e-filing should be repeated if the assessee doen't approve with or without intention.
3. e-filing of audit report is mandatory from assessment year 2013-14 and onwards.
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Ashwini. K
(Querist)
18 August 2013
Sir,
Suppose I am a CA and I have exactly 45 tax audit now.
When one of the assessee disapproves the uploaded audit report with 3cd due to the adverse remarks in it.
Can the auditor take up another tax audit?
If taken up, whether it will considered to be within the limit?
Suppose I am a CA and I have exactly 45 tax audit now.
When one of the assessee disapproves the uploaded audit report with 3cd due to the adverse remarks in it.
Can the auditor take up another tax audit?
If taken up, whether it will considered to be within the limit?
18 August 2013
Disapproval is a post audit process. Hence disapproved report will be also with in the cap of 45 numbers.
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