1. REGISTRATION OF CHARTERED ACCOUNTANT:-
(i) Go to http://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 chartered Accountant has to fill PASSWORD DETAILS and CONTACT DETAILS.
(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. Activate your account within 48 hours of receipt of mail.2. FILING OF TAX AUDIT REPORT
(i) Go to CompuBal -> Balance sheet -> Select assessee -> Permanent Information -> Select Auditor -> Form 3CD.
(ii) Fill form 3CD.
(iii) Go to online activities.(A CA can register himself at this stage also if he has not registered himself at the earlier stage).
(iv) Select Form i.e. 3CD/29B/3CEB.
(v) Attach scanned balance sheet and P&L then generate XML.
(vi) It will take you to a window in which you have to digitally signed the report with DSC of CA.
(vii) Now open assessee’s account in Income Tax site & Add CA in My Account Option.
(viii) Forms uploaded by CA will appear in the work list option with the name of the CA.
(ix) Now form will be approved by the assessee with his DSC.
(x) 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).
| S. No. | Section | Applicability | Form | Due Dates |
|---|---|---|---|---|
| 1 | 44AB | Where Taxable Income exceeds Rs.1 crore | 3CA/3CB* & 3CD | 30.09.2013 or 30.11.2013 if 92E applies |
| 2 | 92E | Where an assessee undertaken an international transaction or specified domestic transaction | 3CEB | 30.11.2013 |
| 3 | 115JB | Companies on which provisions of MAT applies | 29B | 30.09.2013 or 30.11.2013 if 92E applies |
*3CA – In case of entities who are liable to get their accounts audited under any other law. E.g. company.
*3 CB – In case of entities who are liable to get their accounts audited under only income tax act 1961. E.g. Individual , HUF.
SPECIAL ATTENTION
First we have to file audit report online then only we can file e-return. Once you started to file tax audit report complete the process first. If in between the process of filing audit report you try to file e return assessees account will get blocked for 7 days.