CBDT issued clarification on Form 3CA-3CD, 3CB-3CD to avoid errors in form filing and verification

Last updated: 28 September 2022

Quick Summary
The CBDT has issued a clarification to help taxpayers and Chartered Accountants avoid errors when filing Forms 3CA-3CD and 3CB-3CD. Key points include using the most recent utility for JSON generation, re-entering specific data points, and ensuring correct details like PAN and Assessment Year are entered. The clarification also covers important aspects of form verification using Digital Signature Certificates (DSC), such as installing the latest Emsigner application and updating profile details.

In order to avoid errors in form filing and verification, kindly ensure that following points are considered:

1. Use the latest version of the utility for generating JSON

2. Please re-enter data, if any, in clauses 11, 18, 20, 21, 26 and 34 and generate JSON for uploading on portal

3. Ensure that the below details are correctly entered in the utility and selected in portal for which form is being filed

CBDT Clarifies Form 3CA-3CD, 3CB-3CD Filing

a. PAN of Taxpayer
b. Assessment Year
c. CA Membership Number
d. Form Filing Type

4. Consider the below points for form verification by DSC:

a. The latest Emsigner/Embridge application is installed in your system
b. The token must be logged in by the user
c. Profile and contact details are updated in taxpayer and CA login
d. Local Host e-Mudhra is not blacklisted by the system Admin
e. e-Mudhra token drivers is updated

FAQ :

The clarification aims to help taxpayers and Chartered Accountants avoid errors during the filing and verification process of these forms.

Taxpayers should use the latest version of the utility for generating JSON and re-enter data in specific clauses (11, 18, 20, 21, 26, and 34).

Correct details include the Taxpayer's PAN, Assessment Year, CA Membership Number, and the Form Filing Type.

Ensure the latest Emsigner/Embridge application is installed, the token is logged in by the user, profile details are updated, e-Mudhra is not blacklisted, and token drivers are updated.

Yes, data should be re-entered in clauses 11, 18, 20, 21, 26, and 34.



Guest

News posted by

Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

Comments :

Recent News :

  1. IGST Settlement 2026: New Rules Address ITC Reversals, Credit Alignment and Clarity
  2. Rectification, Assessment and Appeals Under Income Tax Act 2025
  3. CBDT Notifies Foreign Assets of Small Taxpayers-Disclosure Scheme Rules, 2026
  4. Key Allowances and Deductions Available to Taxpayers for Tax Year 2026-27
  5. CBDT Issues FAQs on Section 536 Transition Provisions Under Income Tax Act, 2025
  6. Tax Benefits for Senior Citizens in FY 2026-27: Deductions, TDS Relief and ITR Exemptions
  7. CBDT Releases Guidance Note on Crypto-Asset Reporting Obligations under Income Tax Act 2025
  8. Taxpayers Beware: PIB Exposes Fake Income Tax Notice Asking for Rs 6000 Payment
  9. NCLT Launches e-Inspection and e-Certified Copy Services to Enhance Digital Access for Stakeholders
  10. ITR-7 Online Utility Enabled on Income Tax Portal for AY 2026-27

More »


Popular News




Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member swaminathanswaminathanPro Member Jayanti VisaniJayanti VisaniPro Member A.S.SUNDARARAJANA.S.SUNDARARAJANPro Member Pritanu ChakrabortyPritanu ChakrabortyPro Member Milton MorasMilton Moras
Subscribe to Pro
Join an elite circle of professionals


Browse by Category