1. CHARTERED ACCOUNTANT:-
(i) Go to incometaxindiaefiling.gov.in and click on ‘REGISTER YOURSELF’ and select the option Tax professional – Chartered Accountant. The registration of chartered accountant is one time activity and the Registration form which is opened after selecting the option chartered accountant will require your Membership Number, enrolment date as CA, Name (Surname, First Name and middle name), Date of Birth, your PAN and E-mail ID. After filling these information you have upload your digital signature and select the “Continue” button.
(ii) After filling these informations you will get page two of the Registration form in which you i.e. The chartered Accountant has to fill PASSWORD DETAILS and CONTACT DETAILS.
The password shall have 8-14 characters and must have at least one alphabet, one number and one special character. Then you need to select and answer one primary question and one secondary question.
Contact Details section asks for Landline number, Mobile number, Alternate number, E-mail ID, Alternate E-mail ID and Fax number, out of which, Mobile number and E-mail ID needs to be mandatorily filled. All the future communications will be sent to this mobile number and E-mail ID by the department.
After filling above information, press “Submit” button.
(iii) After successful submission of the Registration form:-
– A Transaction ID will be generated.
– An Activation link will be sent on your E-mail ID.
– User ID will be sent to you with the activation Link E-mail ID.
(iv)On clicking activation link, CA’s account will get activated alternatively you will have to select the activation Link in your e-mail, copy it and paste it on the IT site to activate your registration. Now you have both User ID (received on E-mail) and Password (entered by you in registration form) and by using these two you will upload the required form 3CD/CB , Balance sheet and Profit and loss account.
2. ASSESSEE
(i) Assessee will log in to incometaxindiaefiling.gov.in by his own user ID and password which he uses for E-filing his ITR .User will go to My account and then select Add CA option and fill Membership Number of CA and if the CA has registered himself as CHARTERED ACCOUNTANT (as mentioned above), then his name will automatically appear and select the form name 3CB/CD or 3CA/CD and submit it then the Success message will appear with transaction ID.
(ii) E-mail will be sent to selected CA about the adding his as CA of a particular assessee.
(iii) E-mail will be sent to assessee also regarding the addition/change in Chartered Accountant.
3. CHARTERED ACCOUNTANT
(i). Download the form 3CD/CB from “other forms” from the site as mentioned above and please note here that the contents of this form 3CD are exactly the same as mentioned in Form 3CD. It has 4 pages and each page has save button so that the information can be filled and saved page wise. After filling the form you have to validate the form and if there is any mistake in filling the form , the same will be highlighted and after successful validating the form a button for generating the XML file will appear and you can save the XML file of form 3CD/CB to upload the same on the IT site.
(ii). Now login to the IT site with CA user ID and password and select the Form 3CB/CD and then upload the XML file with digital you signature (Digital signature of the CA) .
(iii). Further with the same action you have to prepare PDF format of the Balance sheet and profit and loss account and upload the same . In this respect , in my opinion , the audited Balance sheet and profit and loss account duly signed by the CA and assessee are required to be filed hence you have to use the Scanner to scan the copy of signed Balance sheet and profit and loss account save them in PDF and then upload the same. Mere converting the typed Balance sheet and profit and loss account by PDF converter will not serve the purpose. This is my personal opinion and there may be a difference. I have uploaded the Balance sheet and profit and loss account along with their all annexure and Notes on accounts. The maximum size of the PDF documents to be loaded is given 20MB and considering the size of PDF files it can handle a very large file also. My 8 page file consumed only 4160 KB space.
Both XML file of 3CB/CD and PDF files of the profit and loss account and Balance sheet are to be uploaded in a single action.
4. ASSESSEE
(i) Assessee will login to his account on IT site with the user ID and password which he is using at the time of filing of ITR.
(ii). Go to work list and the form 3CB/CD will appear along with the name of CA and the assessee can view the form 3CB/CD along with Balance sheet and profit and Loss account. Assessee will approve the audit report by clicking at the “approve” with his own digital signatures.
(iii). Now the work list will show that statement “Successfully E-filed.
Now the E-filing procedure of the Form 3CB/CD and profit and loss account and Balance sheet is complete and whole procedure of filling the ITR will complete after E-filling the ITR-4 (Or any other form).
What is said above is based on my practical experience of E-filing the Audit report and ITR.
—————————————-
CA Sudhir Halakhandi – CA Abhas Halakhandi
“Halakhandi”, Laxmi Market, Beawar-305901(RAJ)
Cell- 9828067256, E-Mail – [email protected]
Author Bio
Sir,
can u pls help me out. i m a certified Auditor how can i file the returns of my client. is there any registration id etc.. in incometaxeffiling.gov.in
ITR filed withiut audit report in septembet
CA submits 3CB on 30 november
assessee approves the same on 1decembet
Is this okay
Ca uploads the itr form 3cb twice.
Assessee approves one and ignores the second
Is This in order
Return filed in september 2014 without tax audit report
Audit report dated 28 11 2014 submitted by CA on 30 nov.
Assessee approves the form after 30 nov
Is this in order
Sir ,
i need your help.
if some one wrongly attach another clients balance sheet and profit and loss account with the assesses 3ca & 3cb form .
Whether digitally signed Balance sheet and profit and Loss a/c can be uploaded instead of physically signed…
I am of the same opinion and follower of the learned professionals who think that there is no need to upload the physically signed scanned copy of BS, PL and its enclosures.
I think members are thinking on this way that only audit report is digitally signed hence the BS,PL should be submitted after physically signing.
Further I wish to draw the attention on the first Para of report in which we are mentioning that ‘Attached BS and PL’ then how anyone can say that the BS PL filled without signing physically is unsigned or not certified by the chartered accountant further more as regards to assessee is concerned he is also approving the entire upload by his digital signature.
Kindly enlighten me on the subject to overcome from this confusion.
Regards
dear Sir,
kindly advice whether we have to fill detail of all addition one by one then what about opening balance of that block of assets.
one more thing that whether we have to fill all the detail like depericiaton rate and ammount mannualy…..
Kushendra
Thank sir,
Its very informative & VALUABLE.
Today I have talked with Sudhir Ji…He is nice guy and solve all the query of mine.
Thanks a Ton Sudhir Ji !
What about the schedules , annexures to the balance sheet & notes to accounts, are all those required to be uploaded?
Sir,
I have registered a PAN as a CA and now forgot the user id and that mail which was received at the time of registration is deleted by mistake.
Please tell me what should i do now.
I think CA Sudhir Ji have righty said that only form 3CB and 3CD are digitally singed and not the pdf files uploaded after that. (the upload option for pdf files come after the button of “sign selected file” ).
So it will be necessary to scan the signed copy of P&L, BL S.
We surely need further clarifications on this point.
Thank You
Sir,
i am getting error for “incomplete details – other information1, Membership no – expected”.
Do u have any idea about this?? there is no field in excel template to enter Membership No.
– CA Omkar
Sir,
i am getting the error for “incomplete other information1 – membership no – expected”
do u have any idea regarding this?? there is no field for entering Membership no in the excel template.
– CA Omkar
How to take print out of 3cb and 3 cd
Thanks Sir, i t was realy a good exprience
Thank you very much sir
Dear CA Sudhir
Thanks.
B/Sheet and P & L account converted in PDF format required approval of assessee to complete the uploading of 3 cb/cd by auditor. As both the Assesse and auditor using their digital signatures to complete the process,in my opinion there is no need to scan the signed statements for uploading.
I AM VERY MUCH THANKFULL TO MR.Sudhir for writing the such informative and most required information. I feel that this time , we should try to complete the tax audit by August,because this is first time, and there may be unseen problam in filing the balance sheet, profit and loss, 3 C D, More over, i requst to all my professional brothers to file NOTES ON ACCOUNT also.
C A K C AGARWAL, ALLAHABAD
Thank You for a very good article.
Apart from the above problems we have to enter the details of Addition of Asssets along with date of purchase & date of put to use. In case if a client is purchased many Assets it is very difficult to enter
Sir I have one question that, In 3CB form there is a clause of profit or loss in P&L A/c. But in some case if assessee has nither profit nor loss i.e. Mostly in case of partnership business. But in e-filling of audit report u/s 44AB in form no. 3CB only the option of profit or loss is given but in case of nither profit nor loss what we have to do.?
sir
i have next audit make balance sheet a hospital so please guide me about the make balance sheet because eariler i have not make any balance sheet of company only sole balance sheet make it. so please tell me step by step for make balance sheet .when i have go to company first day. what to do start on that day.
thanx
thanx sir
i have conduct tax audit first time so i has read your article and conduct audit so thenk you so must regaeding article .
Anupam mishra
09871644353
How can we file e-return for Form No. BA (WTS-BA) of Wealth Tax for Assessment Year 2013-14.
We can not find e-form in any web site.
Please advise.
Regards,
B.K.Jain
Procedure for Uploading of Audit Reports Electronically is the result of misuse of authority by certain people from our own frratenity. Although prescribed in the right earnest, it is practically painful and prone to errors. It is well known that almost 75% of the audited returns are submitted/uploaded in the last few days of uploading. Assuming a professional of average standing uploading 50+ returns during last couple of days, one can forsee what would happen . Uploading of 3CA/CB/CD apart when we look into the volume of scanned images to be uploaded, the possibilities of uploading Audit Report of X and scanned images of Y or scanned images of X+Y cannot be ruled out. One can argue that before approving Audit report the Assessee has a choice to verify the contents of AR so uploaded. Right, but look into the realties, in case of AR of the Assessee is also CA of the Assessee, question of re-checking is almost ruled out, because of self/over confidence. In case AR is otherthan CA he is least likely to verify the contents of Audit Report for simple reason, if some thing happens wrong, he is not liable. Better would have been that uploading of 3CA/CB/CD alongwith annexures (PDF or otherwise) should be entrusted to Assessee under his digital signatures.
The same could be made available to Registered CA on their Login and they can verify and approve whether it is the same Audit Report which he/she/they have signed, otherwise it could be rejected. Shifting of scanning to the Assessee would ensure no mixing up with other clients (assessee is uploading for himself only) whereas CAs may be uploading for number of clients. Let us strat discussing and hope some thing better emerges out of it.
Thanks
REPLY TO QUERIES:-
1. FORM 3CB AND 3CD ARE DIGITALLY SIGNED AND BALANCE SHEET AND PROFIT AND LOSS ACCOUNT ARE UPLOADED AFTER THAT IN PDF FORMAT AND NOT DIGITALLY SIGNED. PLEASE CHECK THE SAME IN THE WORKLIST OF THE ASSESSEE HENCE BOTH BALANCE SHEET AND PROFIT AND LOSS ACCOUNT SHOULD BE FILED DULY SIGNED BY THE ASSESSSEE AND CA (SCANNED COPY IN PDF FORMAT)
2. YES IT IS NOT ONLY DIFFICULT BUT TIME CONSUMING PROCESS AND CERTAINLY WILL INCREASE THE WORKLOAD OF CA.
3. IF YOU ARE PRESSING THE SAVE BUTTON THEN THE FILE IS AUTOMATICALLY SAVED AT THE DESTINATION WHERE IT IS AT PRESENT EXISTED. FURTHER AFTER VALIDATING THE FILE YOU CAN GENERATE THE XML FILE AND SAVE IT (XML) WHERE YOU WANT TO SAVE.
4.YES AUDITOR AND THE RETURN FILING PERSON CAN BE TWO BUT THE CA IS ALSO THE AR OF THE ASSES SEE TO FILE THE RETURN THEN THE PROCESS WILL TAKE LESS TIME .
-CA SUDHIR HALAKHANDI
Thank sir,
Its very informative,
I have the same doubt as CA.Raviprakash.
When we digitally sign the 3CB, 3CD, P&L and Balance sheet, the purpose of signing gets solve according to Information Technology Act, 2000.
So in my opinion the physical sign of the document and again scanning it, will just my our works look more complicated .
Kindly someone give some clarification on this..
Thank you in advance
Sir,
After filed-up the form we used save button (left side of validate button), but this option can not save file in my hard disc. There are no any menu bar for saving the file.
Please advise.
Regards,
Birendra Kumar Jain
9864560660
Very much informative and explained in a lucid manner.
Sir, Please tell me that the auditor and the person filing the return can be two differant person???
For Saving 3CB/3CD click on File Menu and click save as
Now you can save the file by your choice name at choice location.
Thanks sir
Thanks Sir, for sharing such important information.
Thank you very much for your article.
I want to know that can we save the filled-up form no. 3CD in my hard disc.
Because I had tried to fill-up the same & use Save Button every time. But file can not save in my hard disc.
Please advise.
Regards,
Birendra Kumar Jain
9864560660
i am very much thankfull for such vide detail of efiling of audit report,. NOW i will reuest to C A SUDHIR HALAKHANDI, PLEASE TELL ME HOW THE I T R shall be filed, Whether it is possible to file I T R BY THE LAWER OF THE ASSESSEE IN FROM THEIR OWN CHAMBER , AND AUDIT REPORT BY C A FORM THEIR OWN CHAMBER. hOW THE PASS WORD OF THE ASSESSEE SHALL BE KNOE, BECAUSE IT IS USALLY HAPPEND THAT PASS WORD IS NOT TOLD BY THE ASSESSEE. it is also possible ,that if the lawer want to appoint according their wish, and he may diapprove the audit reprt filed by
C A K C AGARWAL
I think the process is very difficult and the workload is high to CA. I have already registered as professional but so far i haven’t upload any forms
Dear CA. Sudhir,
Informative and thanks
Since the uploaded BS and PL a/c with annexures is to be digitally signed by CA, in my opinion there is no need to scan the signed statements for uploading.
Good Article & Guidance. Thank You!!!!