Comments / observations, if any relating to the clauses may be given in Form 3CA/3CB subject to space provided therein. Alternatively, they can be uploaded as PDF file in the field ‘Upload other report’ of the portal.

Whether it is mandatory to upload a scanned copy of signed Balance Sheet, P&L and other documents? Balance Sheet, Profit and Loss Account in Word, Excel Format, etc signed as “sd/-” can be converted in to ‘.pdf’ file and uploaded on the portal. However, the auditor should maintain the physically signed Audited Report in his records and ensure from that there is no difference between physical report and PDF file uploaded. Where should the comments/observations in respect of a particular clause of Form No.3CD is to be mentioned in the e-form? Comments / observations, if any relating to the clauses may be given in Form 3CA/3CB subject to space provided therein. Alternatively, they can be uploaded as PDF file in the field ‘Upload other report’ of the portal.

Whether it is mandatory to upload a scanned copy of signed Balance Sheet, P&L and other documents? Balance Sheet, Profit and Loss Account in Word, Excel Format, etc signed as “sd/-” can be converted in to ‘.pdf’ file and uploaded on the portal. However, the auditor should maintain the physically signed Audited Report in his records and ensure from that there is no difference between physical report and PDF file uploaded. Where should the comments/observations in respect of a particular clause of Form No.3CD is to be mentioned in the e-form? Comments / observations, if any relating to the clauses may be given in Form 3CA/3CB subject to space provided therein. Alternatively, they can be uploaded as PDF file in the field ‘Upload other report’ of the portal. What is the procedure to furnish revised audit report electronically? In case of revision, the audit report should be given in the manner suggested by the Institute in SA-560 (Revised) “Subsequent Events”. It may be pointed out that report under section 44AB should not normally be revised. However, sometimes a member may be required to revise his tax audit report on grounds such as: i. revision of accounts of a company after its adoption in annual general meeting. ii.change of law e.g., retrospective amendment. iii.change in interpretation, e.g. CBDT’s circular, judgments, etc. iv.Any other reason like system/software error requiring change in report already uploaded. In case, where a member is called upon to report on the revised accounts, then he must mention in the revised report that the said report is a revised report and a reference should be made to the earlier report also. In the revised report, reasons for revising the report should also be mentioned. The e-filing portal allows uploading such Revised Audit Report by the CA for the same PAN and Assessment Year.

Dear Friend, as far as your query is concerned that Where should the comments/observations in respect of a particular clause of Form No.3CD is to be mentioned in the eform? Let me informed that Comments / observations, if any relating to the clauses may be given in Form 3CA/3CB subject to space provided therein. Alternatively, they can be uploaded as PDF file in the field ‘Upload other report’ of the portal. Hope answer was helpful to you Regards, Arjun Pratap Singh