Hi May I know, Whether audit conducted under section 44AD, 44BB, 44BBB & 44AE is required to be filed electronically?
Sections 44AD, 44BB, 44BBB & 44AE provide that in specified cases the assessee is required to get his accounts audited and furnish the report of such audit as required under section 44AB.
1. What is the complete procedure to upload tax audit reports by Tax Professionals? The procedure of e- filing is explained at the following path of e-filing website: https://incometaxindiaefiling.gov.in/e-Filing/Portal/StaticPDF/Registration Services.pdf?0.223 1070064008236 However, the procedure in brief is mentioned below: CA Reg 1 Step- I Registration on e-filing portal Action by Chartered Accountant a) Access www.incometaxindiaefiling.gov.in b) Click on ‘Register Yourself’ tab and select the user type under Tax Professional as ‘Chartered Accountant’ c) Enter Basic details: Step- II Add Chartered Accountant Action by Assessee a) Assessee is required to login into his/her account by entering user id and password at www.incometaxindiaefiling.gov.in b) Go to ‘My Account’ tab and select ‘Add CA’ c) Enter MRN of the CA. After entering correct 6 digits MRN of CA, the name of CA will automatically get prefilled. d) Select the Form no. for which CA is supposed to be added. e) Select Assessment Year f) Enter the image of the captcha code g) Click ‘Submit’ After successful submission of above, a message will be displayed notifying the addition of CA in assessee’s profile. Step- III Submit Tax Audit report Action by Chartered Accountant CA Reg 2 After successful uploading of tax audit report, the said form will go to assessee for approval. Step- IV Approval or Rejection of uploaded tax audit report Action by Assessee a) Login the account and navigate to ‘Work list’ tab (Assessee will be able to view list of forms submitted by Chartered Accountant along with attachment) b) Click on ‘View Form’ c) Assessee can verify the form and approve/reject the form (other than ITR). d) The acceptance of the form (other than ITR) by the assessee is to be made under his/her Digital Signature. e) If assessee is rejecting the form, reason for such rejection has to be provided. An email will be sent to the registered e-mail id after successful submission of the form along with the acknowledgement number.
Dear Friend, as far as your query is concerned that Whether audit conducted under section 44AD, 44BB, 44BBB & 44AE is required to be filed electronically? Let me informed that Sections 44AD, 44BB, 44BBB & 44AE provide that in specified cases the assessee is required to get his accounts audited and furnish the report of such audit as required under section 44AB. Therefore, e-filing is applicable to such audits also. Hope answer was helpful to you Regards, Arjun Pratap Singh