The Pr. Chief Commissioner of Income-tax, NWR, Chandigarh invites applications from Chartered Accountants for empanelment as Special Auditors for the period 01.01 .2023 to 31.12.2024
Govt. of India
Office of the Pr.Chief Commissioner of Income Tax, N.W. Region,
Aayakar Bhawan, Sector-17 E, Chandigarh
Telefax: 0172-2544252 e-mail : chandigarh.dcit.hq.iudicialRincometax.gov.in
The Pr. Chief Commissioner of Income-tax, NWR, Chandigarh invites applications from Chartered Accountants for empanelment as Special Auditors for the period 01.01.2023 to 31.12.2024, to carry out audit in accordance with the provisions of section 142(2A) of the I.T. Act, 1961 in respect of the cases pertaining to the jurisdiction of PCIT-1, Chandigarh. The applicant should be a reputed firm/company including proprietary concern engaged in the profession of accountancy and auditing having a staff strength of at least 20, including a minimum of 2 Chartered Accountants working with the applicant continuously at least for the last one year as on 31.03.2022.
The minimum eligibility criteria and application pro-forma can be downloaded from the website www.incometaxindia.gov.in or www.incometaxchandigarh.org or may be collected from the office of Assistant Commissioner of Income-tax (HQ)(Judl.), Chandigarh, Room No. 104, 1st Floor, Aaykar Bhawan, Sector 17-E, Chandigarh on any working day, during office hours.
Chartered Accountant Firms/ Concerns fulfilling the eligibility criteria mentioned on the website www.incometaxindia.gov.in or www.incometaxchandigarh.org may submit the application along with the duly filled pro-forma available on the website along with the necessary documentary evidence to the office of Pr. Chief Commissioner of Income-tax, NWR, Sector 17-E, Chandigarh latest by 10.10.2022.
Asstt. Commissioner of Income-Tax (HQ)(Judl.)
Minimum Eligibility Criteria
(a) The applicant should be a reputed firm/company including proprietary concern engaged in the profession of accountancy and auditing having a staff strength of at least 20, including a minimum of 2 Chartered Accountants working with the applicant continuously at least for the last one year as on 31.03.2022. (Adequate evidences supporting the claim of staff strength and strength of CAs to be enclosed)
(b) The applicant should have accountancy and auditing experience of a minimum period of 7 years as on 31.03.2022 (Supporting evidences need to be adduced with application)
(c) The applicant should have filed returns of income regularly upto A.Y. 2022-23 and the gross professional receipts of the applicant from accountancy and auditing exclusively declared therein should be at least Rs. 20 Lacs or more in at least 3 of the last 7 years (i.e. from AY 2016-17 to AY 2022-23) (<1>. Evidence supporting claim in this respect needs to be enclosed with the application <2>. PANs, AO details of the applicant concern/firm and those of the partners need to be specified in the application)
(d) The applicant should not have been charged with having indulged in any professional misconduct and no complaint u/s. 21 of the Chartered Accountants Act, 1949 for any irregularity should have been filed against the applicant, with the Institute of Chartered Accountants of India (ICAI).
(e) No prosecution should have been launched under Chapter XXII of the Income-tax Act or under any other statute, against the firm or its partners or against the proprietary concern, as the case may be.
(f) There should not be any Income-tax dues outstanding against the applicant concern, and partners in case the applicant concern is a firm on the date of making the application.
(g) The applicant should not be facing any investigation/inquiry for tax evasion on the date of making the application.
(Affidavit by the applicant in respect of fulfillment of clauses (d), (e), (f) and (g) as above needs to be enclosed with the application)
(h) The decision of the Department as regards the empanelment of CAs will be final and binding.
(To be enclosed with the application for empanelment as Special Auditors)
1. Name of the applicant:
2. Complete Address of the applicant:
3. PAN and ICAI regn No. of the applicant:
4. Details of the AO of the applicant:
5. Phone No. as Fax No. of the applicant:
6. Website address and email id of the applicant:
7. Details of all the Partners/proprietor of the applicant:
|Sr. No,||Name of the partner/ proprietor||PAN||AADHAR||Details of Current Jurisd-ictional AO||Mobile no. es email id||ICAI Member-ship Number|
8. Staff Strength and No. of CAs:
i. Total Staff strength as on 31.03.2022:
ii. Out of the above, staff strength continuously employed with applicant for at least last one year as on 31.03.2022.
|Evidence in support of (i) and (ii) above (including full name, address, aadhar, mobile number, qualifications, PAN)||Enclose & mark as Annexure A|
iii. No. of CAs employed with the firm as on 31.03.2022:
iv. Out of the above, number of CAs (other than partners/proprietor) working continuously with the applicant for at least last one year as on 31.03.2022:
|Evidence in support of (iii) and (iv) above (including full name, address, aadhar, mobile number, qualifications, PAN, ICAI membership number)||Enclose & mark as Annexure B|
9. Minimum experience, empanelment with other Government Departments and details about outstanding work and suitability:
|(a) No. of years of accountancy and auditing experience as on 31.03.2022 along with evidence.||No. of years:
Enclose evidence and mark it as Annexure-C
|(b) Is the applicant empanelled with any other Government agency?||Yes/ No|
|If yes then specify details on separate sheet and enclose and mark as Annexure D|
(c) Please indicate any outstanding work done earlier as an empanelled auditor for the Income tax Department:
|Years in which Empanelled as an auditor||Outstanding work done|
(d) Please indicate (in not more than 500 words) your suitability to be empanelled as a special auditor on separate sheet and mark it as Annexure-E.
10. Details of returns of income and gross professional receipts of the applicant:-
|Has the applicant filed returns of income regularly up to A.Y. 2022-23?||Yes/ No|
|If yes then, the date of filing of return in the last 7 years|
The amount of gross professional receipts from accountancy and auditing exclusively in the last 7 years along with evidences to be marked as Annexure-F.
|FY||Gross professional receipts|
|from accountancy||from auditing||from accountancy and auditing||Total|
11. Affidavit to be enclosed by the applicant and marked as Annexure-G in respect of fulfillment of clauses (d),(e),(f) and (g) of this notice.
On behalf of the applicant ________________________________ (name of the applicant), We/I,_________________________________________________________ (name of the proprietor/partner), in the capacity of partner/proprietor, am authorized to certify that all the above mentioned particulars are true and correct.
Seal of the applicant:
Name(s) and signature(s) of the authorized person Designation of such authorized person(s)
(Republished with amendments)