An assessee is required to furnish a report of audit specified under sub-clause (iv), (v), (vi) or (via) of clause (23C) of section 10, section 10A, clause (b) of sub-section (1) of section 12A, section 44AB, section 80-IA, section 80-IB, section 80-IC, section 80-ID, section 80JJAA, section 80LA, section 92E or section 115JB of the Act, he shall furnish the same electronically.

Provided further that a person who is required to furnish any report of audit referred to in proviso to sub-rule (2) electronically, other than a person to whom clause (aaa) or clause (ab) of the first proviso is applicable, shall furnish the return, in Form as applicable to him, in the manner specified in clause (ii) or clause (iii).

Manner Specified in sub rule (3) of Rule 12 –

(3) The return of income  referred to in sub-rule (1) may be furnished in any of the following manners, namely:—

(i) furnishing the return in a paper form;

(ii) furnishing the return electronically under digital signature;

(iii) transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V;

(iv) furnishing a bar-coded return in a paper form:

———–

Also Read – Notification on Document Free IT Return of Trust & e-filing of audit report ( NOTIFICATION No. 42/2013 Dated- 11th day of June, 2013

————

From the above it is clear that Assessee who are required to Furnish Audit Report under  sub-clause (iv), (v), (vi) or (via) of clause (23C) of section 10, clause (b) of sub-section (1) of section 12A needs to file such audit report electronically.  Further Assessee whoare required to furnish such Audit Reports have to file their ITR i.e. ITR 7 also Electronically in any of the following mode :-

(ii) furnishing the return electronically under digital signature;
(iii) transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V;

Further we can conclude that Assessee who are although required to file ITR 7 but are not required to file  Audit Report under  sub-clause (iv), (v), (vi) or (via) of clause (23C) of section 10, clause (b) of sub-section (1) of section 12A  needs not file ITR -7  Electronically. He may file the report in any of the following mode :-

(i) furnishing the return in a paper form;

(ii) furnishing the return electronically under digital signature;

(iii) transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V;

(iv) furnishing a bar-coded return in a paper form:

—————————

2[Return of income and return of fringe benefits.

12. (1) The return of income required to be furnished under sub-section (1) or sub-section (3) or sub-section (4A) or sub-section (4B) or sub-section (4C) or sub-section (4D) of section 139 or clause (i) of sub-section (1) of section 142 or sub-section (1) of section 148 or section 153A 3[***] relating to the assessment year commencing 4[on the 1st day of April, 5[2013]] shall,—

6[(a)    in the case of a person being an individual where the total income includes income chargeable to income-tax, under the head,—

(i)      “Salariesor income in the nature of family pension as defined in the Explanation to clause (iia) of section 57; or

(ii)     “Income from house property”, where assessee does not own more than one house property and does not have any brought forward loss under the head; or

(iii)    “Income from other sources, except winnings from lottery or income from race horses, 7[and does not have any loss under the head]

    be in Form 8[SAHAJ] (ITR-1) and be verified in the manner indicated therein:]

    9 [Provided that the provisions of this clause shall not apply to a person who,—

(I)   is a resident, other than not ordinarily resident in India within the meaning of sub-section (6) of section 6 and has,—

(i)     assets (including financial interest in any entity) located outside India; or

(ii)    signing authority in any account located outside India;

(II)     has claimed any relief of tax under section 90 or 90A or deduction of tax under section 91; or

(III)   has income not chargeable to tax, exceeding five thousand rupees. ]

(b)      in the case of a person being an individual [not being an individual to whom clause (a) applies] or a Hindu undivided family where the total income does not include any income chargeable to income-tax under the head “Profits or gains of business or profession”, be in Form No. ITR-2 and be verified in the manner indicated therein;

(c)       in the case of a person being an individual or a Hindu undivided family who is a partner in a firm and where income chargeable to income-tax under the head “Profits or gains of business or profession” does not include any income except the income by way of any interest, salary, bonus, commission or remuneration, by whatever name called, due to, or received by him from such firm, be in Form No. ITR-3 and be verified in the manner indicated therein;

10 [ (ca)                        in the case of a person being an individual or a Hindu undivided family deriving business income and such income is computed in accordance with special provisions referred to in section 44AD and section 44AE of the Act for computation of business income, be in Form SUGAM (ITR-4S) and be verified in the manner indicated therein: ]

           11 [Provided that the provisions of this clause shall not apply to a person who,—

(I)    is a resident, other than not ordinarily resident in India within the meaning of sub-section (6) of section 6 and has,—

(i)     assets (including financial interest in any entity) located outside India; or

(ii)    signing authority in any account located outside India;

(II)     has claimed any relief of tax under section 90 or 90A or deduction of tax under section 91; or

(III)    has income not chargeable to tax, exceeding five thousand rupees. ]

(d)    in the case of a person being an individual or a Hindu undivided family other than the individual or Hindu undivided family referred to in clause (a) or clause (b) or clause (c) 12[or clause (ca)] and deriving income from a proprietory business or profession, be in Form No. ITR-4 and be verified in the manner indicated therein;

(e)    in the case of a person not being an individual or a Hindu undivided family or a company or a person to which clause (g) applies, be in Form No. ITR-5 and be verified in the manner indicated therein;

(f)     in the case of a company not being a company to which clause (g) applies, be in Form No. ITR-6 and be verified in the manner indicated therein;

(g)    in the case of a person including a company whether or not registered under section 25 of the Companies Act, 1956 (1 of 1956), required to file a return under sub-section (4A) or sub-section (4B) or sub-section (4C) or sub-section (4D) of section 139, be in Form No. ITR-7 and be verified in the manner indicated therein;

(h)    13 [***]

14 [ (2) The return of income required to be furnished in Form SAHAJ (ITR-1) or Form No. ITR-2 or Form No. ITR-3 or Form SUGAM (ITR-4S) or Form No. ITR-4 or Form No. ITR-5 or Form No. ITR-6 14a[or Form No. ITR-7] shall not be accompanied by a statement showing the computation of the tax payable on the basis of the return, or proof of the tax, if any, claimed to have been deducted or collected at source or the advance tax or tax on self-assessment, if any, claimed to have been paid or any document or copy of any account or form or report of audit required to be attached with the return of income under any of the provisions of the Act: ]

15 [Provided that where an assessee is required to furnish a report of audit specified under sub-clause (iv), (v), (vi) or (via) of clause (23C) of section 10, section 10A, clause (b) of sub-section (1) of section 12A, section 44AB, section 80-IA, section 80-IB, section 80-IC, section 80-ID, section 80JJAA, section 80LA, section 92E or section 115JB of the Act, he shall furnish the same electronically.]

(3) The return of income 16[***] referred to in sub-rule (1) may be furnished in any of the following manners, namely:—

(i)      furnishing the return in a paper form;

(ii)     furnishing the return electronically under digital signature;

(iii)    transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V17;

(iv)    furnishing a bar-coded return in a paper form:

Provided that—

18 [ (a)      19 [ a person, other than a company and a person required to furnish the return in Form ITR-7 ] if his or its total income, or the total income in respect of which he is or it is assessable under the Act during the previous year, exceeds 20[five lakh rupees], shall furnish the return for the assessment year 21[2013-14] and subsequent assessment years in the manner specified in clause (ii) or clause (iii);

(aa)          an individual or a Hindu undivided family, being a resident, 22 [ other than not ordinarily resident in India within the meaning of sub-section (6) of section 6 ] having assets (including financial interest in any entity) located outside India or signing authority in any account located outside India and required to furnish the return in Form ITR-2 or ITR-3 or ITR-4, as the case may be, shall furnish the return for assessment year 2012-13 and subsequent assessment years in the manner specified in clause (ii) or clause (iii);]

23 [ 24 [ (aaa)]                a firm required to furnish the return in Form ITR-5 or an individual or Hindu Undivided Family (HUF) required to furnish the return in Form ITR-4 and to whom provisions of section 44AB are applicable, shall furnish the return for assessment year 2011-12 and subsequent assessment years in the manner specified in clause (ii);]

25              [ (aab) a person claiming any relief of tax under section 90 or 90A or deduction of tax under section 91 of the Act, other than a person to whom clause (aaa) or clause (ab) is applicable, shall furnish the return for assessment year 2013-14 and subsequent assessment years in the manner specified in clause (ii) or clause (iii);]

25a             [ Provided further that a person who is required to furnish any report of audit referred to in proviso to sub-rule (2) electronically, other than a person to whom clause (aaa) or clause (ab) of the first proviso is applicable, shall furnish the return, in Form as applicable to him, in the manner specified in clause (ii) or clause (iii). ]

26[(ab)      a company required to furnish the return in Form ITR-6 shall furnish the return for assessment year 2010-11 and subsequent assessment years in the manner specified in clause (ii);]

(b)            a person required to furnish the return in Form ITR-7 shall furnish the return in the manner specified in clause (i) 27[or clause (ii) or clause (iii) :].

(4) The Director-General of Income-tax (Systems) shall specify the procedures, formats and standards for ensuring secure capture and transmission of data and shall also be responsible for evolving and implementing appropriate security, archival and retrieval policies in relation to furnishing the returns in the manners specified in clauses (ii), (iii) and (iv) of sub-rule (3). 28[and the report of audit in the manner specified in proviso to sub-rule (2)]

(5) Where a return of income 29[***] relates to the assessment year commencing on the 1st day of April, 30[2012] or any earlier assessment year, it shall be furnished in the appropriate form as applicable in that assessment year.]


1. See also Circular Nos. 3/2007, dated 25-5-2007; 5/2007, dated 26-7-2007; Circular No. 6/2008, dated 18-7-2008; Circular No. 8/2008, dated 22-9-2008; Circular No. 3/2009, dated 21-5-2009 and Instruction No. 14/2008, dated 1-10-2008.

For details, see Taxmann’s Master Guide to Income-tax Rules.

2. Substituted by the IT (Fourth Amdt.) Rules, 2007, w.e.f. 14-5-2007. Prior to its substitution, rule 12 was amended by the IT (Seventh Amdt.) Rules, 2006, w.e.f. 24-7-2006, IT (Eleventh Amdt.) Rules, 2006, w.e.f. 19-10-2006, IT (Fifth Amdt.) Rules, 2006, w.e.f. 1-6-2006, IT (Fifth Amdt.) Rules, 2004, w.e.f. 1-4-2004, IT (Sixth Amdt.) Rules, 2003, w.e.f. 14-5-2003, IT (First Amdt.) Rules, 2003, w.e.f. 28-1-2003 [as corrected by Notification No. SO 258(E), dated 5-3-2003], IT (Thirteenth Amdt.) Rules, 2002, w.e.f. 24-6-2002, IT (Tenth Amdt.) Rules, 2001, w.e.f. 2-7-2001, IT (Thirteenth Amdt.) Rules, 1998, w.e.f. 9-9-1998, IT (Fourth Amdt.) Rules, 1998, w.e.f. 1-4-1998, IT (Eighth Amdt.) Rules, 1997, w.e.f. 27-6-1997 [as corrected by Notification No. SO 870(E), dated 15-12-1997], IT (Sixteenth Amdt.) Rules, 1995, w.e.f. 23-8-1995, IT (Fourth Amdt.) Rules, 1995, w.e.f. 1-6-1995, IT (Third Amdt.) Rules, 1994, w.e.f. 1-6-1994, IT (Eighth Amdt.) Rules, 1991, w.r.e.f. 1-4-1989, IT (Amdt.) Rules, 1981, w.e.f. 1-4-1981, IT (Second Amdt.) Rules, 1979, w.e.f. 1-4-1979, IT (Fifth Amdt.) Rules, 1976, w.e.f. 21-6-1976, IT (Amdt.) Rules, 1976, w.e.f. 1-4-1976, IT (Second Amdt.) Rules, 1972, IT (Amdt.) Rules, 1971, IT (Amdt.) Rules, 1968, IT (Second Amdt.) Rules, 1967, IT (Third Amdt.) Rules, 1964 and IT (Amdt.) Rules, 1962.

3. Words “or the return of fringe benefits required to be furnished under sub-section (1) or sub-section (2) of section 115WD” omitted by the IT (Third Amdt.) Rules, 2011, w.r.e.f. 1-4-2011.

4. Substituted for “on the 1st day of April, 2007 or any subsequent assessment year” by the IT (Sixth Amdt.) Rules, 2008, w.e.f. 1-4-2008.

5. Substituted for “2012” by the IT (Third Amendment) Rules, 2013, w.e.f. 1-4-2013. Earlier, the quoted figure was substituted for “2011” by the IT (Third Amendment) Rules, 2012, w.e.f. 1-4-2012. Prior thereto, “2011” was substituted for “2010” by the IT (Third Amendment) Rules, 2011, w.r.e.f. 1-4-2011 and “2010” was substituted for “2009” by the IT (Ninth Amendment) Rules, 2009, w.e.f. 1-4-2009.

6. Substituted by the IT (Fourth Amdt.) Rules, 2010, w.r.e.f. 1-4-2010. Prior to its substitution, clause (a) read as under :—

‘(a) in the case of a person being an individual where the total income includes income chargeable to income-tax under the head “Salaries” or income in the nature of family pension as defined in the Explanation to clause (iia) of section 57 but does not include any other income except income by way of interest chargeable to income-tax under the head “Income from other sources”, be in Form No. ITR-1 and be verified in the manner indicated therein;’

7. Inserted by the IT (Third Amendment) Rules, 2013, w.e.f. 1-4-2013.

8. Substituted for “SARAL-II” by the IT (Third Amdt.) Rules, 2011, w.r.e.f. 1-4-2011.

9. Substituted by the IT (Third Amendment) Rules, 2013, w.e.f. 1-4-2013. Prior to its substitution, said proviso, as inserted by the IT (Third Amendment) Rules, 2012, w.e.f. 1-4-2012 and subsequently amended by the IT (Seventh Amendment) Rules, 2012, w.e.f. 2-7-2012, read as under :

Provided that the provisions of this clause shall not apply to a person who is a resident, other than not ordinarily resident in India within the meaning of sub-section (6) of section 6 and has

(i)     assets (including financial interest in any entity) located outside India; or

(ii)    signing authority in any account located outside India.

10. Inserted by the IT (Third Amdt.) Rules, 2011, w.r.e.f. 1-4-2011.

11. Substituted by the IT (Third Amendment) Rules, 2013, w.e.f. 1-4-2013. Prior to its substitution, said proviso, as inserted by the IT (Third Amendment) Rules, 2012, w.e.f. 1-4-2012 and subsequently amended by the IT (Seventh Amendment) Rules, 2012, w.e.f. 2-7-2012, read as under :

Provided that the provisions of this clause shall not apply to a person who is a resident, other than not ordinarily resident in India within the meaning of sub-section (6) of section 6 and has

(i)     assets (including financial interest in any entity) located outside India; or

(ii)    signing authority in any account located outside India.”

12. Inserted by the IT (Third Amdt.) Rules, 2011, w.r.e.f. 1-4-2011.

13. Omitted by the IT (Third Amdt.) Rules, 2011, w.r.e.f. 1-4-2011. Prior to its omission, clause (h) read as under :

“(h) in the case of a person who is not required to furnish the return of income but is required to furnish the return of fringe benefits, be in Form No. ITR-8 and be verified in the manner indicated therein.”

14. Substituted by the IT (Third Amdt.) Rules, 2011, w.r.e.f. 1-4-2011. Prior to its substitution, sub-rule (2), as amended by the IT (Fourth Amdt.) Rules, 2010, w.r.e.f. 1-4-2010, read as under :

“(2) The return of income and return of fringe benefits required to be furnished in Form SARAL-II (ITR-1) or Form No. ITR-2 or Form No. ITR-3 or Form No. ITR-4 or Form No. ITR-5 or Form No. ITR-6 or Form No. ITR-8 shall not be accompanied by a statement showing the computation of the tax payable on the basis of the return, or proof of the tax, if any, claimed to have been deducted or collected at source or the advance tax or tax on self-assessment, if any, claimed to have been paid or any document or copy of any account or form or report of audit required to be attached with the return of income or the return of fringe benefits under any of the provisions of the Act.”

14a. Inserted by the IT (Seventh Amendment) Rules, 2013, w.r.e.f. 1-4-2013.

15. Substituted by the IT (Seventh Amendment) Rules, 2013, w.r.e.f. 1-4-2013. Prior to its substitution, said proviso, as inserted by the IT (Third Amendment) Rules, 2013, w.e.f. 1-4-2013, read as under :

Provided that where an assessee is required to furnish a report of audit under section 44AB, 92E or 115JB of the Act, he shall furnish the same electronically .

16. Words “or return of fringe benefits” omitted by the IT (Third Amdt.) Rules, 2011, w.r.e.f. 1-4-2011.

17. See Centralised Processing of Return Scheme, 2011.

18. Inserted by the IT (Third Amdt.) Rules, 2012, w.e.f. 1-4-2012.

19. Substituted for “an individual or a Hindu undivided family” by the IT (Third Amendment) Rules, 2013, w.e.f. 1-4-2013. Earlier, the quoted words were inserted by the IT (Third Amendment) Rules, 2012, w.e.f. 1-4-2012.

20. Substituted for “ten lakh rupees” by the IT (Third Amendment) Rules, 2013, w.e.f. 1-4-2013.

21. Inserted by the IT (Seventh Amendment) Rules, 2012, w.e.f. 2-7-2012.

22. Substituted for “2012-13” by the IT (Third Amendment) Rules, 2013, w.e.f. 1-4-2013.

23. Clause (a) substituted for clauses (a) and (aa) by the IT (Sixth Amdt.) Rules, 2011, w.e.f. 1-7-2011. Prior to substitution, clauses (a) and (aa), as amended by the IT (Seventh Amdt.) Rules, 2010, w.e.f. 9-7-2010, read as follows :

“(a) a firm required to furnish the return in Form ITR-5 and to whom provisions of section 44AB are applicable shall furnish the return in the manner specified in clause (ii) or clause (iii);

(aa) an individual or HUF required to furnish the return in Form ITR-4 and to whom provisions of section 44AB are applicable shall furnish the return for assessment year 2010-11 and subsequent assessment years in the manner specified in clause (ii) or clause (iii);”

24. Clause (a) renumbered as clause (aaa) by the IT (Third Amdt.) Rules, 2012, w.e.f. 1-4-2012.

25.Substituted by the IT (Seventh Amendment) Rules, 2013, w.e.f. 1-4-2013. Prior to its substitution, clause (aab), as inserted by the IT (Third Amendment) Rules, 2013, w.r.e.f. 1-4-2013, read as under :

“(aab) a person claiming any relief of tax under section 90 or 90A or deduction of tax under section 91 of the Act, shall furnish the return for assessment year 2013-14 and subsequent assessment years in the manner specified in clause (ii) or clause (iii);”

25a. Proviso inserted by the IT (Seventh Amendment) Rules, 2013, w.r.e.f. 1-4-2013.

26. Inserted by the IT (Seventh Amdt.) Rules, 2010, w.e.f. 9-7-2010.

27. Inserted by the IT (Third Amendment) Rules, 2013, w.e.f. 1-4-2013.

28. Inserted by the IT (Third Amendment) Rules, 2013, w.e.f. 1-4-2013.

29. Words “or return of fringe benefits,” omitted by the IT (Third Amdt.) Rules, 2011, w.r.e.f. 1-4-2011.

30. Substituted for “2011” by theIT (Third Amendment) Rules, 2013, w.e.f. 1-4-2013. Earlier, the quoted figure was substituted for “2010” by the IT (Third Amendment) Rules, 2012, w.e.f. 1-4-2012 and prior thereto, “2010” was substituted for “2009” by the IT (Third Amendment) Rules, 2011, w.r.e.f. 1-4-2011; “2009” was substituted for “2008” by the IT (Third Amendment/Fourth Amendment) Rules, 2010, w.r.e.f. 1-4-2010 ; “2008” was substituted for “2007” by the IT (Ninth Amendment) Rules, 2009, w.e.f. 1-4-2009 and “2007” was substituted for “2006” by the IT (Sixth Amendment) Rules, 2008, w.e.f. 1-4-2008.

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0 responses to “ITR 7 Manual or Online?”

  1. Harish Chander Bhatia says:

    Please go through this article written by me.

    PC BALM
    Rubbing salt on taxpayers’ wounds

    I must be cruel only to be kind.
    Thus bad begins and worse remains behind.

    The then Finance Minister had announced in the parliament mainly to the professional and tax payers that ” I MUST BE CRUEL ONLY TO BE KIND”, so cruelty became rampant but the kindness forgone and the NOW the present finance minister completed the Hamlet saying that “THUS BAD BEGINS AND WORSE REMAINS BEHIND”

    The weakest lobby of premier institute in India begged for the help from the finance minister but the scourge minister instead of giving any begging to them picked up the kept in beggar’s pot too.

    An another cruel joke and humiliation to the professional community at large by amending the date of TAR ( tax audit report) in a absurd and an ambiguous manner.

    Let me first come out with the compelling reasons for seeking extension in filing of ITR and TAR.

    A) the CBDT , doomed with imperfections introduced the online uploading of the TAR first time, but with no preparation at all,
    B) the ITR forms were not even final till 15th of Sept, 2013,
    C) the schema to upload the TAR was modified till 24th Sept, 2013,
    D) the website abruptly being closed for fixing the bugs and making changes and up-dation
    E) sudden changes in the policy, like ITR 7 which was being filed manually till 24th Sept, 2013, but what they saw in dreams about TRUSTs and NGOs, abruptly stopped manual returns 24th onwards,

    It was a time when an extension was sought on the ground of festival season, outbreak of any epidemic, heavy rains, power failure etc, but unlike previous instances of seeking extensions , none of reason briefed above attributed to the professional community and tax payers at all, the CBDT body itself is not sure, what they really want from the professional and tax payers, why such cruel attitude and cold welcome for the professionals, why the professional being the rich source of collecting revenue , working at their toes are subject to ministerial terrorism, icy welcome of the delegation, who literally beg for the time to collect more revenue and more accurate compliance of the law AND that too with the interest, so where is the loss of revenue. Is the CBDT is so hand to mouth or starving with the funds that it cannot wait 10-15 days and to grant an extension, why the PC is so adamant and cruel to the professional lobby particularly the chartered accountants.

    I have used the weakest lobby for the premier institute , because they are acting as weak, perhaps they are short of vocabulary or do not have the spirit of serving or lacking leadership credentials, otherwise who can dare not to listen to them and do not show even an hospitality of normal courteous attitude, there are other professional lobbies , who get their say , when ever and in whatever way they want.

    Now I come to the so called poorly drafted notification and a undue cover- up press release by the CBDT spokesperson , quite different and inconsistent in its grammatical meaning , both dated 26th September 2013, a so called benevolent , long sought action of the Government by the professionals, just hitting on their scalp under the guise of blessing them

    The notification says:

    F.No. 225/117/2013/ITA.II
    Government of India
    Ministry of Finance
    Department of Revenue
    Central Board of Direct Taxes
    North-Block, 1TA.II Division

    New Delhi, the 26th September, 2013

    Order under Section 119 of the Income-tax Act. 1961

    CBDT in exercise of power under sec 119(2)(a) of the IT Act, 1961 read with Sec 139 and Rule 12, has decided to relax the requirement of furnishing the Report of Audit electronically as prescribed under the proviso to sub-rule (2) of Rule 12 of the IT Rules for the Assessment Year 2013-14 as under-

    (a) The assesses, who are presently finding it difficult to upload the prescribed Reports of Audit (as referred to above) in the system electronically may also furnish the same manually before the jurisdictional Assessing Officer within the prescribed due date.

    (b) The said Report of Audit should however be furnished electronically on or before 31.10.2013.

    (Rohit Garg)
    Deputy-Secretary to the Government of India

    Press Information Bureau
    Government of India
    Ministry of Finance
    26-September-2013 14:44 IST
    Time for Furnishing the Report of Audit Electronically Extended till October 31, 2013.
    It has come to the notice of the Central Board of Direct Taxes (CBDT) that many tax payers who are required to file their income tax returns by September 30, 2013 are finding it difficult to upload the report of Audit electronically as prescribed under the proviso to sub-rule (2) of Rule 12 of the IT Rules for the Assessment Year 2013-14. Therefore, the CBDT has decided to extend the time for furnishing the report of Audit electronically till October 31, 2013. However, the tax payers are required to file the report of Audit manually with the jurisdictional Assessing Officer by the prescribed due date, i.e. September 30, 2013. The tax payers are also required to file their returns of income electronically by the prescribed due date, i.e. September 30, 2013.
    *****
    DSM/MJPS/KA

    The notification says the those who are finding it difficult to upload the TAR electronically MAY file it manually before the jurisdictional AO within the prescribed due date
    And secondly : (b) The said Report of Audit SHOULD however be furnished electronically on or before 31.10.2013.

    And per the rule of interpretation of the statues, it means that those tax payers , who are facing any difficulty in uploading electronically MAY file it manually , it means it is not necessary, and those who are not facing any difficulty SHOULD file electronically and to facilitate them the date is extended to 31st October, 2013.

    If the meaning derived by me is not so, then what was the need to add the para (b) stating that the report SHOULD however be furnished electronically on or before 31-10-2013,

    it was simple that those who have any uploading problem through electronic system may file manually and those who have no problem to upload may continue to upload electronically , then why the need to put the date of 31st oct 2013,, BECAUSE Mister PC knows very well if , everybody starts uploading online, the department system will certainly collapse and haplessly Mr. PC has to extend the date as usually for 5-7 days. It reminds me of the following lines:
    for Mr. PC.

    “Maybe I’m lucky to be going so slowly, because I may be going in the wrong direction”- Ashleigh Brilliant

    So the extension is there, but not for sake of the tax payers but face saving for Mr. PC himself,

    I come back to the notification and immediate press release, which changed the word MAY to REQUIRE, again the spokesperson caught in the vagaries of English language and a sad miscarriage of the legal drafting.

    The readers may very well understand the difference in a small sentence below, that” you are REQUIRED to file and you MAY file.

    If we go with the possible common sense( although that appears to be not common) by applying the brain of the department, the TAR will be filed on before 30-09-2013 and again uploaded on or before 31-10-2013.

    First of the what is mechanism with the department to accept the huge quantity of TARs in just two working days , what the department will do with those TARs, how will verify whether the TARs are as per the balance sheet and audited accounts or otherwise, after uploading it on website , what the department will do with the tons of waste paper, ( a deliberate national wastage of paper , whereas, on the other hand the government is spending crores of rupees for green environment, to save paper to save trees) how the department will monitor that the TARs acknowledgements are not backdated , will this initiative of Mr. PC may be boost for starving corruption oriented babus , it appears that Mr. PC had taken this decision in haste , without foreseeing any practical difficulties and just to maintain his status of being cruel and stubborn attitude.

    Secondly, under which provision the department can ask for filing of any document twice, why the department does not upload the TARs with its own resources , why duplicity that too at the cost of professional and more so without any use, JUST JUST for the sake of rigidity of attitudinal compliance, without a single penny of revenue gain.

    The department had lost its foresightedness and since decades has not been able to win the heart of tax payers, otherwise there would have never been a cause of revenue deficit, the tax payers despite best and the only revenue yielding community are suspect of being dishonest, but this is far far away from the truth, the tax payers have always been fallen prey to wrath of the department for one reason or the another, the department getting rich is becoming poor from the heart, and the tax payers although becoming poor are getting rich by the heart. The discriminatory behavior in the case of NGOs and the TRUSTs is an another example of the perfect inexactitude of the department, it had called for manual ITR 7 till 24th Sept, 2013 and then stopped manually and started electronically, now what is the status of manual returns, will it be required to be filed electronically of left it undecided, there is no clear cut policies of the department, no home work is done, every task and act of the department is far away and devoid the ground realities and practicalities and without any experience , public opinion, joint discussion and not introduced but thrust upon the gullible taxpayers who are destined scapegoats.

    So , always remember ;

    thus the bad begins and worse remain behind, I was cruel, I will be cruel ,always adamant and never to be kind. Season may be Hot , Cool may be wind, I am not of a kind, to be kind.

  2. Shabbir K Ebrahim says:

    Dear Friends,
    The word used is ‘may’ in the notification announcing extension of time for filing audit report. Therefore, this is an option and not compulsion with the rider that the report should be electronically uploaded by 31.10.2013.
    In my view though there is seeming confusion but if the language is read closely then one can take advantage in cases of genuine difficulty faced while uploading and the need to file physical report can be avoided.
    Shabbir K Ebrahim
    +91 8425 99 1116

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