C.A. Jignesh N. Mehta (C.A.) (1030 Points)
26 September 2013CBDT HAS COME UP WITH NOTIFICATION OF 26-09-2013, EXTENDING DUE DATE TO FILE TAX AUDIT ELECTRONICALLY BUT MANDATING MANUAL SUBMISSION TO LOCAL JURISDICTIONAL OFFICER BY DUE DATE.
Amogh Gokhale
(Not Applicable)
(86 Points)
Replied 26 September 2013
Manual Submission of Tax Audit Report before 30/09/2013 at Income Tax Assessing Officer
is required for those Assessee only
who are unable to submit Tax Audit Report electronically before 30/09/2013
and are required to submit the same audit report electronically before 31/10/2013.
As per my understanding,
Assessee who are able to submit tax audit report electronically before 30/09/2013, are not required to submit Manual Tax Audit Report at Income Tax Assessing Officer.
I think in Para (a) Second Line, of the said notification, instead of using word 'MAY ALSO', Word 'MAY' is proper.
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