CA Pardeep Kumar

Mandatory ELECTRONIC FILLING of Chartered Accountant’s report under section 44AB, 92E & 115JB of Income Tax Act, 1961

Relevant Notification:- Notification No. 34/2013/F.No.142/5/2013-TPL dated 01/05/2013.

Effective Date:- 01.04.2013 i.e. Assessment Year 2013-14 Points for considerations:-

1. Where an assessee is required to furnish a report of audit under section 44AB, 92E or 115JB, he shall furnish the same Electronically on or before the due date for furnishing the return of income under subsection (1) of section 139.

2. Limit for tax audit under section 44AB has been extended from Assessment Year 2013-14 as below:-

i.              For the person carrying on any business, the limit of the total sales, turnover or gross receipts has been increased from sixty lakh rupees to one crore rupees.

ii.              For the person carrying on any profession, the limit of the gross receipts from the profession has been increased from fifteen lakh rupees to twenty five lakh rupees.

3. With effect from 01 .04.2013, the scope of Transfer Pricing provisions has been extended to “Specified Domestic Transactions” also, so every person who has entered into an International Transaction or Specified Domestic Transactions during the F Y 2012-13 shall be required to furnish a report in Form 3CEB. However form 3CEB has not been amended to cover the specified domestic transactions.

4. Whether these reports are to be uploaded on the website on the income tax department under digital signatures or without digital signatures, is still to be clarified.

5. Format of files i.e. html files ,xml files etc. for furnishing the audit reports electronically is yet to be prescribed.

(The author, Pardeep Kumar, is a Chartered Accountant from Rohtak, Haryana. He can be reached at

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  1. Ram Kumar Chhetri (Student) says:

    1) For Tax Audit u/s 44AB = 1.5 lacs or half of turnover(whichever is less)
    2) For Transfer Pricing u/s 92E = 1 lac
    3) For MAT u/s 115JB = No penalty

  2. Arvind R. Shah says:

    whether C.A. Has to regiter for uploading tax audit report/any link or method of uploading prescribed/any utility \system provided by the I.T. Depmt

  3. Rakesh Sonkar says:

    It is the responsibility of “assessee” to furnish the tax audit report on or before due date of furnishing the return of income.

  4. ANAND S says:

    CA’s duty is to prepare the Report. It is the duty of the Client to upload the same in the IT website. Incase, he is unable to do the same he can request his CA to upload the same. However, if his CA fails, it is the Client who will be liable for penalty. But the client can recover the penalty amt from his CA for deficieny of Service.

  5. CA. M. Lakshmanan says:

    In a situation where the auditor fails to upload the report, who is liable for penalty? Whether it is the duty of the assessee or the auditor to upload the Audit Report?

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December 2020