Tax Audit Acceptance.

yes

I mean to say whether TAR which is being uploaded by the CA in IT Portal is required to be accepted by the assessee in his portal.

yes it is mandatory to accept by assesse login

Dear Sarabjit, Responsibility to file tax audit report is of assessee and not of CA. After uploading of Form 3CA/3CB- 3CD from IT CA Login, the assesse is required to approved the tax audit report uploaded by CA. Also, If there is any issue in Tax audit report submitted by the CA, he can reject the uploaded tax audit report after specifying the reason..

In case assessee forgets to accept the TAR uploaded by the CA before due date but accept this after due date ? Is there any provision in the Income Tax Act ? The case is for assessment year 2014-15. If there are such provisions in the IT Law, then why such provisions are being made in the current Act.