Scanning of balance sheet and p/l account

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While doing e-filing for AY 2013-14, the Balance Sheet and Statement of Profit and Loss are to be scanned and attached along with 3CA/ 3CD.

 

My query is whether the said Financial Statements need to be signed by the auditor and client before it is scanned (after converting it to PDF document) or does converting the Excel sheet to PDF suffice (without the auditor and client signing)?

Anyway the auditor shall digitally sign after all the documents are uploaded.

 

Please help.

Replies (11)

In my opinion, The statements should be signed by auditor as well as assessee. It is as good as filing the statements and audit report filing physically as we used to do earlier by this year we are filing them electronically, without going to the IT Department.

The balance sheet and profit & loss account needs to be signed before scanning and uploading it on the website. 

Radhe Radhe,

yes it should be duly signed by CA and assessee

 

 

 

I attended a seminar at which Mr Sanjay Aggarwal ( council member and the person behind this e filling schemes) said that signing of the scanned balance sheet is not mandatory 'at all'. HoweverI would advise you to kindly confirm the same with ICAI helplineas quite a lot of updates are coming in in daily basis

yes it is safe to first sign then scan your balance sheet and profit & loss a/c

In my opinion it should sign by both CA as well as the assesee. Because the DS used by CA is covers 3CA or 3CB and 3CD only not B/s and P and L.

PDF PRINT WITH "SD- AND CLIENT NAME" and "SD-AUDITOR NAME And MEM NUMBER"

MAY BE SUFFICE

SINCE IT IS ANY WAY DIGITALLY SIGNED JUST LIKE ROC E-FILLING

BUT BEING FIRST YEAR WE CAN MANUALLY SIGN AND SCAN FOR SAFER SIDE TILL CLARIFICATION FROM DEPT COMES OFFICIALLY

 

The Digital signature covers only the 3CA/ 3CD part and not the Balance Sheet and P/L part.

P & L and BS only are required to be attached or the whole report with Directors Report/Auditors report and notes to the accounts also?

 

Using the latest version of Adobe Reader PDF documents can be digitally signed.  Hence PDF documents generated by conversion of excel files can be digitally signed by the assesse as well as the CA.  Can we upload the Balance Sheet and P&L Account in PDF format digitally signed by assesse and CA?

how to write agreement for providing digitalisation services 

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