Please confirm to me whether CA Manually singed Profit & Loss A/c, Balance Sheet and Audit Report we have to upload or writing Sd. (signed) on the name of the CA in the above documents and uploading is enough. This is in relation to the Income Tax Audit Report uploading online by the CA from the FY-2012-13 onwards.
25 September 2013
Balance Sheet, Profit and Loss Account in Word, Excel Format, etc signed as “sd/-” can be converted in to ‘.pdf’ file and uploaded on the portal.
However, the auditor should maintain the physically signed Audited Report in his records and ensure from that there is no difference between physical report and PDF file uploaded.