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Querist : Anonymous

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Querist : Anonymous (Querist)
29 August 2013 Can we upload unsigned (not signed by auditors and directors.partners, etc) balance sheet and P/L of company with 44Ab report as same is uploaded with DSC.

29 August 2013 In my opinion the profit and loss account and Balance sheet should be filed duly signed by the assessee and CA i.e. the singed (both by assessee and CA) Balance sheet and profit and loss account is to be scanned and the PDF copy of the same is required to be e-filed. There are reasons of my opinion which are being explained below:-

(i). The 3CB/3CD can only be filed after completion of audit and in that case the Balance sheet and profit and loss account are also signed by the assessee and CA so at that time these is no existence of unsigned Balance sheet and profit and loss account. So here Balance sheet and profit and loss account means audited Balance sheet and profit and loss account and audited profit and loss account and Balance sheet can only be construed as “Singed Profit and Loss account and Balance sheet” both by CA and assessee. you have to file the signed audited Balance sheet.

(ii). The second reason is based on the fact that in most of the cases the assessee is not “practically” aware about the existence and importance of the Digital signatures and E-filing of ITR and these are handled by the CAs and even the audit reports are approved by the CAs on behalf of the assessee with the digital signatures of the assessee though in that case they are working in capacity other than auditor(Tax consultant or Tax advisor) of the assessee . So if you took the physical signatures of the assessee on the Balance sheet and profit and loss account before finally uploading it, it will be a safer practice.

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Querist : Anonymous

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Querist : Anonymous (Querist)
30 August 2013 DOnt agree

30 August 2013 In my opinion it is required to upload signed and scanned financials,,
.
.
if you dont agree yu can go with your opinion

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Querist : Anonymous

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Querist : Anonymous (Querist)
02 September 2013 thank u for your opinion


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