The utility of 3CD/3CB, even after correction made in it , is not a user friendly utility and we have already indicated some of the mistakes in it. Some more mistakes were noticed by other experts and chartered accountants and the same were reported at various places in workshops and seminars related to this new feature which has been added to the work of chartered accountants.
On 24th July some of these mistakes were rectified but in most of the cases the software service providers are not able to update or have some problem in updating this utility hence the users are directly using the utility which is available on the income tax e-filing site to create the XML file of Form 3CB/3CD.
Though the law makers and administrators have enormous resources at their disposal and there is no dearth of technical expertise in the country, our experience in using this utility is not very good. This is not user friendly utility and chartered accountants are facing lot of troubles in completing this new task of e-fling of audit report.
Let us have a look at some of them:-
The “save draft” facility of the utility is provided in very cumbersome manner and each time you want to save a single page, you have either to save a new file or replace the existing one. Further whenever you put the curser on a dropdown box for choosing Yes, No or not applicable, you will lose the place and again have to find the same again . This is not only time consuming but irritating also.
The utility does not have the facility to see the Form 3CD in non-xml format i.e. format in which you can view the whole form to detect the mistake and take the print of it. If you want to print the form then first you have to upload it and take the print of the Form from the account of assessee work list. See here in the earlier utility which was replaced by new one on 24th July 2013 there was a facility to see the print preview of the form and print the form.
Further if the utility is filled by you assistant and you want to check it then you have to open the saved draft or validated XML file in the open draft option then you will be surprised that you have lost all the options “yes , no , NA options in drop down Boxes and again have to fill the same .
Further There is are problems with filling the Depreciation figures specially in case of multiple additions in a assets and further in cases where both additions and deletions are there in a single asset the filling of figures is confusing and cumbersome . In case of PF deposit, after filling the correct due date and date of deposit, you will find that both are interchanged with each other and you will find this fact when you see the final copy of the Form 3CD and as already mentioned by us that it is very difficult to see the final copy of the form 3CD.
So still we have the same opinion that our law makers and administrators of law are certainly searching the “path of excellence” by using the “trial and error method” at the cost of Taxpayers and professionals.
-CA SUDHIR HALAKHANDI -CA ABHAS HALAKHANDI
“HALAKHANDI”, LAXMI MARKET, BEAWAR-305901(RAJ)
CELL- 9828067256, MAIL –[email protected]com