In this post we shall discuss about the flow of process to file various forms on the new e-filing portal of Income tax and details of which forms are available for filing using the online mode and for which forms offline utility is available.
PROCESS FLOW: For all Audit Forms except Form 15CB and Form 10CCB:
| Steps | Action by | Action Description |
| Step 1 | Taxpayer | Add CA in My CA Functionality under Taxpayer login. If CA is already added, skip to Step 2. |
| Step 2 | Taxpayer | Assign Form for the relevant AY/FY+ PAN+ Membership No. combination either through My CA Functionality or File Forms Functionality by selecting Filing Type and Attachments (wherever applicable) under Taxpayer Login. |
| Step 3 | CA | Navigate to Worklist For Your Action in Client Request List (only if CA is added for first time as in Step 1). If CA is already added, go to Forms Request List and Accept the Request under CA Login. |
| Step 4 | CA | Navigate to Worklist For Your Action in Pending for Filing List and click on File Form under CA Login. |
| Step 5 | CA | Prepare and File Form, upload attachments (wherever applicable) and submit using DSC under CA Login. |
| Step 6 | Taxpayer | Navigate to Worklist “For Your Action” and click on Accept and complete the process by using prescribed modes of e-verification under Taxpayer Login. |
| Step 7 | CA/ Taxpayer | The submitted Form can be downloaded from View Filed Forms Functionality for both CA and Taxpayer Login |
The procedure to Add CA is different for Form 3CA-3CD and 3CB-3CD and same can be read here: Filing of Tax audit report in Form 3CA-3CD and 3CB-3CD has been enabled on e-filing portal for FY 2020-21 and here’s how you can file the same – Taxontips
PROCESS FLOW: Applicable for Form 15CB and Form 10CCB
| Steps | Action by | Action Description |
| Step 1 | Taxpayer | Add CA in My CA Functionality under Taxpayer login. If CA is already added, skip to Step 2. |
| Step 2 | Taxpayer | Assign Form for the relevant AY/FY+ PAN+ Membership No. combination through My CA Functionality by selecting Filing Type under Taxpayer Login. |
| Step 3 | CA | Navigate to e-file Form. Select Form and fill PAN of the Taxpayer for which you wish to fill the Form and other AY/FY details under CA Login |
| Step 4 | CA | Prepare and File Form, upload attachments (wherever applicable) and submit using DSC under CA Login. |
| Step 5 | Taxpayer | Navigate to Worklist “For Your Action” and click on Accept and complete the process by using prescribed modes of e-verification under Taxpayer Login. |
| Step 6 | CA/ Taxpayer | The submitted Form can be downloaded from View Filed Forms Functionality for both CA and Taxpayer Login |
LIST OF AUDIT REPORTS AVAILABLE ON E -FILING WEBSITE FOR FILING:
| Sl.
No. |
Form No. |
Form Description |
Mode of Submission |
| 1 | 3AC | Audit Report under section 33AB (2) | Online |
| 2 | 3AD | Audit Report under section 33ABA (2) | Online |
| 3 | 3AE | Audit Report under section 35D (4)/35E (6) of the Income-tax Act, 1961 | Online |
|
4 |
3CA-3CD |
Audit report under section 44AB of the Income-tax Act, 1961, in a case where the accounts of the business or profession of a person have been audited under any other law | Offline |
| 5 | 3CB-3CD | Audit report under section 44AB of the Income-tax Act, 1961, in the case of a person referred to in clause (b) of sub-rule (1) of rule 6G | Offline |
| 6 | 3CE | Audit report under sub-section (2) of section 44DA of the Income-tax Act, 1961 | Online |
|
7 |
3CEA |
Report of an accountant to be furnished by an assessee under sub-section
(3) of section 50B of the Income -tax Act, 1961 relating to computation of capital gains in case of slump sale |
Online |
| 8 | 3CEB | Report from an accountant to be furnished under section 92E relating to international transaction(s) and specified domestic transaction(s) | Online |
| 9 | 3CEJA | Report from an accountant to be furnished for purpose of section 9A regarding fulfilment of certain conditions by an eligible investment fund | Online |
|
10 |
3CLA |
Report from an accountant to be furnished under sub-section (2AB) of section 35 of the Act relating to in-house scientific research and development facility | Online |
| 11 | 10B | Audit report under section 12A(1)(b) of the Income-tax Act, 1961, in the case of charitable or religious trusts or institutions | Online |
|
12 |
10BB |
Audit report under section 10(23C) of the Income-tax Act, 1961, in the case of any fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in sub- clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of section 10(23C) | Online |
| 13 | 10CCB | Audit report under sections 80-I(7)/ 80-IA(7)/ 80-IB/ 80-IC/ 80-IAC/ 80-IE | Online |
| 14 | 10CCC | Certificate under sub-rule (3) of rule 18BBE of the Income-tax Rules, 1962 | Online |
| 15 | 10CCF | Report under section 80LA(3) of the Income-tax Act, 1961 | Online |
| 16 | 10DA | Report under section 80JJAA of the Income-tax Act, 1961 | Online |
| 17 | 15CB | Certificate of an accountant | Online/ Offline |
| 18 | 29B | Report under section 115JB of the Income-tax Act, 1961 for computing the book profits of the company | Online |
|
19 |
29C |
Report under section 115JC of the Income-tax Act, 1961 for computing Adjusted Total Income and Alternate Minimum Tax of the person other than a company | Online |
| 20 | 56F | Report under section 10A or 10AA of the Income-tax Act, 1961 | Online |
| 21 | 6B | Audit report under section 142(2A) of the Income-tax Act, 1961 | Online |
| 22 | 66 | Audit Report under clause (ii) of section 115VW of the Income-tax Act, 1961 | Online |
As can be seen above only 3 Forms are available for filing Offline for all other forms one need to file it online on e-filing website and cannot file it via their software or tool.
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