CBDT had on 26.10.2021 announced that it had enabled filing of Form 3CA-3CD and 3CB-3CD i.e. tax audit report on e-filing website and we had covered the same on our website. You can read the same at: CBDT enables Tax audit filing i.e. Form 3CD for AY 2021-22 on E-filing website | E-filing 2.0 – Taxontips
Further, Income tax department has been sending e-mails to the professionals as well as assessee’s that e-filing of Tax audit report has been enabled on e-filing website. The e-mail read as under:
“Dear Sir/Madam,
Submission of Form 3CA-3CD,3CB-3CD for AY 2021-22, AY 2020-21 is enabled on e-Filing portal www.incometax.gov.in.
Download and use only the latest Offline Utility available in the “Download” section under “Income-tax Forms” page on the portal. This version of the offline utility can be used for Tax Audits in cases not involving large number of records. The next version will have CSV import/upload to accommodate large number of records in various schedules of the Form.
The JSON generated from the new utility has to be uploaded on the efiling portal.
Please ensure that the taxpayer has authorized you to submit the form before uploading the form.”
Also, the Income tax department has been posting below mentioned post on it’s twitter:
“Attention taxpayers! Please authorize your CA to file the Tax Audit Reports. Submission of Forms 3CA-3CD, 3CB-3CD for AY 2021-22 and AY 2020-21 now enabled on e-filing portal of the Income Tax Department.”
To read at Twitter CLICK HERE.
Although now a Chartered Accountant can see Form 3CA-CD and 3CB-3CD option in his e-filing website profile, however there are two problems which are stopping him from filing these Forms:
- Before Filing Tax audit form, as mentioned above assessee has to authorize the Chartered Accountant who shall file his Tax audit report and in the e-filing website under the tab Authorize CA, Income tax e-filing website has not provided an option of these Tax audit forms to an assessee so that he can authorize his CA to file such forms. Hence, till the time the assessee does not authorize a Chartered Accountant to file Form 3CA-3CD/ 3CB-3CD a Chartered Accountant cannot file the same.
- Even though let’s say some people get the option to authorize Form 3CA-3CD or 3CB-CD to it’s CA but even in the Chartered Accountants profile the page of filing these forms is not opening very smoothly and hence people are still not able to file Tax audit forms.
Note: The above situation is as on date 30.10.2021. In future the situation might change.
Thus, even though income tax e-filing website is promoting and sending regular emails to assessee and professionals to file tax audit report but till the time website does not functions properly it is difficult for people to file any form.
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