05 September 2013
is it mandatory for each and every ca to upload their audit report if assessee come under sec 44ab, having international transactions, sec 115 jb, ?
if it is mandatory from which ay it is applicable?
and what are the conditions to be fulfilled to upload it ??
05 September 2013
1) Assesse's who are liable to upload report electronically are mentioned in notification 42/2013 dated 10.6.2013.
2) Mandatory from assessment year 2013-14 and onwards.
3) For the conditions , Please see https://www.caclubindia.com/articles/procedures-to-upload-itr-and-3cb-3cd-17898.asp#.Uih77dKBkqY. Courtesy:- Naresh Kansala Ji.