F.No. 225/117/2013/ITA.II

Government of India

Ministry of Finance

Department of Revenue

Central Board of Direct Taxes

Dated- 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 Government of India

Download Official Copy of The Notification

Official link to the Notification :-  http://incometaxindia.gov.in/archive/BreakingNews_Order119_ITAct_26092013.pdf

Also Read Our Analysis – Tax Audit Report date Extension – No Extension in Real Sense

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Posted Under

Category : Income Tax (26545)
Type : Notifications/Circulars (31184) Orders (528)

0 responses to “Tax audit report due date for e-filing extended to 31.10.2013”

  1. Kanhaiya Sevlani says:

    Dear Sir,
    If any assessee cound not get his account audited before 31.10.2013 what is the solution for him and what is the penal provision in this cas

  2. Gyan Prakash Tax Advocate says:

    What if hard copy of Audit Report could not be submitted before Ld AO? There is no any penal provision for non submission of hard copy of Audit Report. The notification is void within itself.

  3. CA J K ARORA says:

    Department under stands that CAs are machine who can make productions around the clock but what about their output. Govt. notify the procedure but practically work started on 29-8-2013 how is it possible to complete the audit where CA has to complete more than one audit a day. I can’t understand the what govt is doing with CAs. and not giving proper attention and understanding the ground reality. Earlier the department was asking to e file audit report but in last days extended the date for physical submission. What use of this?. In real sense department is not able to under stand ground eality.

  4. Gautam Ghosh, Adv says:

    A BIG JOKE really….For the whole day has been wasted before the computer, for the server to open. But, nothing has happened positive. Now, who is going to clarify this to the clients? Who should be held responsible? It is now impossible for anyone to submit the Hard copies before the Ld A.O outside Kolkata.

  5. Gautam Ghosh, Adv says:

    Well, Even if the date of filing has been extended, but who, like us, sat before the computer for the whole day, and still waiting for the server to open……nothing could be done till now. What the ld members do or did to solve the problem? Whenever a new system is introduced, the Departmental Server gives all of us such problems. Ld CBDT, Keeps mum with closed eyes. They should realize such problems.


    the notification of CBDT is cruel joke for all professionals, I agree with Mr. A.K. Khanna, Adv. & and the management of CBDT is consists by number of mad people

  7. Ritwiz says:

    Whether penalty u/s 271B will impose, if I fail to file manual audit report on or before 30/09/2013, But the same is filed electronically on or before 31/10/2013

  8. ranganath shenoy says:

    I feel seeking extension should be a right that should be enacted in the law

  9. ranganath shenoy says:

    We should have a system of applyimg for extension and automatic grant of same..Correct me of I am wrong, i believe that system exists in elsewhere in the world


    The finiance minister should think about the problem which are now a days facing the professional, several district of western UP remain under curfew or curfew like position and several district of Gujrat are facing flood under which it is difficut for assessee to get complete informations required in filing of return and framing of balance sheet, the notification of CBDT is cruel joke for all professionals

  11. S CA says:

    What Council members are doing. Aren’t they representing CA profession correctly? Extension just for eProcedure is of no use.

  12. ca"s says:

    thank you for Finance Minister for extension

  13. DP MISHRA says:

    The ICAI has not reacted(At least not displayed in the website of ICAI)to this decision of the IT Department even though it had requested for a two month extension. But there is no extension at all.

  14. AJAY says:

    Sheer wastage of time in pursuing with CBDT for extension as the request is met by a more harsh provision of filing physical Tax Audit Report with AO and no relief for genuine technical reasons. This shows mistrust on the part of CBDT on professionals like CA CS as the request has resulted into more arrogance by CBDT on CA profession.

  15. laksh malik says:

    Why Ministry of finance and CBDT fails to anticipate that start of Tax audit process and finalisation of Financial statements were delayed due to start of new system to efiling of TAR and frequent changes thereon. Why this Govt. fail to realise that if date of ITR is not extented, the clients can be subject to penal provisions with accountability on CA professionals with no fault on part of both clients and professionals. The ICAI should intervene with urgency to resolve this issue

  16. Archana Chaudhari says:

    The notification is also as incomplete as 3CB-CD. So, a new “utility” containing some more changes is still expected, which will suggest about ITR.

  17. Rahul Madankar says:

    What’s the use of this ? Honestly this is quite stupid on the part of CBDT better not come out with any extension then this.

    By the way, Is this the final call on this or we can still hope for extension?

  18. Archana Chaudhari says:

    What a joke CBDT!!!

  19. akhilesh srivastava says:

    Is it possible that ITRs can be filed before completion of Audit Report ?

  20. Ca Chandan says:

    The govt is releasing new version almost weekly with lots of error. In fact the efiling of Tax Audit Report should not be made mandatory rather optional for this Assessment Year so that we chartered accountants can accustomed to the software released by the Department.

  21. swaminathan says:

    when are they going to come up with final version for 3cb3cd. today version 12 is released. Not in a position to upload the old one.

    The department released the software without any testing at their end and doing the testing in live environment. We the chartered accountants are dancing to the tune of department. It is a pity what the central council members are doing.

  22. G SRINIVASA RAO says:


  23. MARC says:

    what does may mean


    pl. notify

  25. CA Rahul Jaju says:

    Hble Dept have diverted our concentration & major time from audit to Eprocedure till this moring whereby we could not have complete audit & now saying us to file report manually ignoring E procedure. How could we restore the time whatever we have wasted on E-procedure.

  26. ca alok says:

    What a Joke……technically there is no extension at all.Audit report is to be submit before or on due ate manually, only Uploading part is to be done till 31/10/2013.

  27. jay says:

    When will these guys be clear. Irritating

  28. mudit agrawal says:

    It means date of furnishing audit report in income tax return will be date on which report is filed manually before 30th September. It means date on which report is filed electronically shall have no mentioning in income tax return.



  30. Navratan says:

    Notification is stating only about report of audit but not about return, whether due date of return is also extended as report of audit is to be filed before uploading income tax return…. please clarify ????

  31. S HARI KRISHNA says:

    Thanks for CBDT and CA Sudhir Sir

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