How to file tax audit report

• October 10, 2022
• CA Chandan Agarwal's Office

There are certain income tax assessees who need to file a tax audit report at the time of filing their income tax return.

There are certain income tax assessees who need to file a tax audit report at the time of filing their income tax return. These assessees file form 3CA-3CD or form 3CB-3CD as may be applicable. Here are the nuances with respect to filing of a tax audit report.

Applicable form
Form 3CA-3CD is for those who need to file tax audit report in compliance of a law other than the Income Tax Act while form 3CB-3CD is for those who have to comply with the provisions under the Act. Only a qualified CA registered on the tax e-filing portal can authorise the forms.

Prerequisites to file tax audit report

• Both the chartered accountant and the taxpayer should be registered and have a valid login id and password on the e-filing portal.
• The CA and the taxpayer need to have a digital signature certificate.
• The taxpayer should have an active PAN.

Assigning a chartered accountant
The taxpayer needs to log into the e-filing portal, access the “File Income Tax Forms” page and select the relevant form. The taxpayer can then assign a chartered accountant from the list of CAs or add a new one. After the form is assigned to the CA, the filing process is taken care of by him/her.

Acceptance of filing
Once the CA has filed and e-verified the form, the taxpayer will need to accept the form by logging into the e-filing portal and clicking on ‘Worklist’ to see the pending form. The form will be accepted after authorisation process and e-signature of the taxpayer.