Unlike the e-filing utility for tax audit reports, the utility for e-filing of transfer pricing reports does not seem to be posing too many problems to Indian tax advisors. This presentation brings out certain issues that are being faced. Hope viewers find it useful.
This presentation takes one through the basic e-filing procedures under the Income Tax Rules prevailing in India. It explains the concepts in a very simplified manner.
E filing of income tax returns & tax audit reports for A.Y. 2013-14Ameet Patel
The Income-tax department of India has made several changes to the e-filing provisions for tax returns. These have added considerable responsibility on tax payers and their Chartered Accountants. The presentation talks about the changes to the e-filing requirements that are effective F.Y. 2012-13 (Assessment Year: 2013-14)
Unlike the e-filing utility for tax audit reports, the utility for e-filing of transfer pricing reports does not seem to be posing too many problems to Indian tax advisors. This presentation brings out certain issues that are being faced. Hope viewers find it useful.
This presentation takes one through the basic e-filing procedures under the Income Tax Rules prevailing in India. It explains the concepts in a very simplified manner.
E filing of income tax returns & tax audit reports for A.Y. 2013-14Ameet Patel
The Income-tax department of India has made several changes to the e-filing provisions for tax returns. These have added considerable responsibility on tax payers and their Chartered Accountants. The presentation talks about the changes to the e-filing requirements that are effective F.Y. 2012-13 (Assessment Year: 2013-14)
This presentation helps one to learn the process of e filing of Income Tax return in India. This learning can be utilise as profession as tax consultant to students of commerce field.
Issues in e filing of tax audit reports for ay 2014-15Ameet Patel
The format of the tax audit report that an Indian tax auditor issues has undergone considerable changes in July, 2014. The e-filing of the same also throws up multiple challenges. This presentation deals with some of the important issues that an auditor is likely to face while electronically filing the tax audit report.
Key Changes in New Income Tax Return Forms applicable for A.Y. 2015-16;
Comparison chart of Eligibility of ITR Forms, Important changes like Bank Accounts, Aadhar Number, Foreign Income and Asset Details etc.
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Income Tax Notice for Scrutiny Assessments under Income Tax Act 1961 are made u/s 143(3) if the Assessing Officer considers it necessary or expedient to ensure that-
(a) the assessee has not understated the income or has not computed excessive loss; or
(b) has not underpaid he tax in any manner.
Income Tax Returns have undergone several changes with several additional disclosures. Here's a guide to filing your return for the Financial Year 2016-17 (AY 2017-18)
Issues on filing of e tds returns and statementsAmeet Patel
Over the past few months, tax deduction at source in India has become a major pain point for most tax deductors. The complexities in the various provisions have given rise to various headaches for the tax deductors. Not only on the issue of which section to apply and what rate to apply, the issue of filing of the quarterly TDS statements has also become a serious problem. There are a number of problems that are encountered while preparing and filing the statements. This presentation highlights some of the important issues on e-filing of TDS statements.
This presentation helps one to learn the process of e filing of Income Tax return in India. This learning can be utilise as profession as tax consultant to students of commerce field.
Issues in e filing of tax audit reports for ay 2014-15Ameet Patel
The format of the tax audit report that an Indian tax auditor issues has undergone considerable changes in July, 2014. The e-filing of the same also throws up multiple challenges. This presentation deals with some of the important issues that an auditor is likely to face while electronically filing the tax audit report.
Key Changes in New Income Tax Return Forms applicable for A.Y. 2015-16;
Comparison chart of Eligibility of ITR Forms, Important changes like Bank Accounts, Aadhar Number, Foreign Income and Asset Details etc.
Income tax notice under scruitny assessementsOnlineITreturn
Income Tax Notice for Scrutiny Assessments under Income Tax Act 1961 are made u/s 143(3) if the Assessing Officer considers it necessary or expedient to ensure that-
(a) the assessee has not understated the income or has not computed excessive loss; or
(b) has not underpaid he tax in any manner.
Income Tax Returns have undergone several changes with several additional disclosures. Here's a guide to filing your return for the Financial Year 2016-17 (AY 2017-18)
Issues on filing of e tds returns and statementsAmeet Patel
Over the past few months, tax deduction at source in India has become a major pain point for most tax deductors. The complexities in the various provisions have given rise to various headaches for the tax deductors. Not only on the issue of which section to apply and what rate to apply, the issue of filing of the quarterly TDS statements has also become a serious problem. There are a number of problems that are encountered while preparing and filing the statements. This presentation highlights some of the important issues on e-filing of TDS statements.
With the help of this presentation one can learn e filing of Income Tax Return and can start his/her own practice as agent for filing of income tax returns
Indian patent office - comprehensive efiling manualIntepat IP
Manual for efiling of a patent application in India, online filing patent application in India: Indian Patent Office has developed the e-filing system so as to cover comprehensive e-filing for Patents, wherein, in addition to the online filing of New Applications, subsequent filings have also been integrated.
ICA provide vocational training courses under skill development initative on prescribed by DGET, GOVT.OF INDIA. This training is fully equipped to provide the candidates with the opportunity to develop through understandings of the taxation for individuals, companies, partnerships and other structures in India.
India tracks interstate movement of every shipment above 50000 INR with E-way Bill to be generated on common portal of GSTN effective 1st April 2018. Our Team attempts to make a simple step by step document how to generate EWB. We help large companies / Consulting firms in Centralized management of Eway bill, Vehicle Detention issues , Technical replies, Training Modules and providing resources to manage ERP Aligned software to take care of E-way bill needs. Contact Taxstreets@gmail.com and our Team will connect you
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Import of Balance Sheet and P&L Account Data from Excel to Software for Easy Tagging.
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Web Online CA is about providing excellent services towards affordable online tax return filing solutions for individuals and businesses. We believe in using technology to attain accuracy that walks towards excellence and our service line is built with this thought. We are working to break the myth of the tax return filing process that it is a time-consuming and hard procedure that is mandatory to complete.
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what is the best method to sell pi coins in 2024DOT TECH
The best way to sell your pi coins safely is trading with an exchange..but since pi is not launched in any exchange, and second option is through a VERIFIED pi merchant.
Who is a pi merchant?
A pi merchant is someone who buys pi coins from miners and pioneers and resell them to Investors looking forward to hold massive amounts before mainnet launch in 2026.
I will leave the telegram contact of my personal pi merchant to trade pi coins with.
@Pi_vendor_247
how can i use my minded pi coins I need some funds.DOT TECH
If you are interested in selling your pi coins, i have a verified pi merchant, who buys pi coins and resell them to exchanges looking forward to hold till mainnet launch.
Because the core team has announced that pi network will not be doing any pre-sale. The only way exchanges like huobi, bitmart and hotbit can get pi is by buying from miners.
Now a merchant stands in between these exchanges and the miners. As a link to make transactions smooth. Because right now in the enclosed mainnet you can't sell pi coins your self. You need the help of a merchant,
i will leave the telegram contact of my personal pi merchant below. 👇 I and my friends has traded more than 3000pi coins with him successfully.
@Pi_vendor_247
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What website can I sell pi coins securely.DOT TECH
Currently there are no website or exchange that allow buying or selling of pi coins..
But you can still easily sell pi coins, by reselling it to exchanges/crypto whales interested in holding thousands of pi coins before the mainnet launch.
Who is a pi merchant?
A pi merchant is someone who buys pi coins from miners and resell to these crypto whales and holders of pi..
This is because pi network is not doing any pre-sale. The only way exchanges can get pi is by buying from miners and pi merchants stands in between the miners and the exchanges.
How can I sell my pi coins?
Selling pi coins is really easy, but first you need to migrate to mainnet wallet before you can do that. I will leave the telegram contact of my personal pi merchant to trade with.
Tele-gram.
@Pi_vendor_247
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USDA Loans in California: A Comprehensive Overview.pptxmarketing367770
USDA Loans in California: A Comprehensive Overview
If you're dreaming of owning a home in California's rural or suburban areas, a USDA loan might be the perfect solution. The U.S. Department of Agriculture (USDA) offers these loans to help low-to-moderate-income individuals and families achieve homeownership.
Key Features of USDA Loans:
Zero Down Payment: USDA loans require no down payment, making homeownership more accessible.
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Flexible Credit Requirements: USDA loans have more lenient credit score requirements, helping those with less-than-perfect credit.
Guaranteed Loan Program: The USDA guarantees a portion of the loan, reducing risk for lenders and expanding borrowing options.
Eligibility Criteria:
Location: The property must be located in a USDA-designated rural or suburban area. Many areas in California qualify.
Income Limits: Applicants must meet income guidelines, which vary by region and household size.
Primary Residence: The home must be used as the borrower's primary residence.
Application Process:
Find a USDA-Approved Lender: Not all lenders offer USDA loans, so it's essential to choose one approved by the USDA.
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how can I sell my pi coins for cash in a pi APPDOT TECH
You can't sell your pi coins in the pi network app. because it is not listed yet on any exchange.
The only way you can sell is by trading your pi coins with an investor (a person looking forward to hold massive amounts of pi coins before mainnet launch) .
You don't need to meet the investor directly all the trades are done with a pi vendor/merchant (a person that buys the pi coins from miners and resell it to investors)
I Will leave The telegram contact of my personal pi vendor, if you are finding a legitimate one.
@Pi_vendor_247
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Latino Buying Power - May 2024 Presentation for Latino CaucusDanay Escanaverino
Unlock the potential of Latino Buying Power with this in-depth SlideShare presentation. Explore how the Latino consumer market is transforming the American economy, driven by their significant buying power, entrepreneurial contributions, and growing influence across various sectors.
**Key Sections Covered:**
1. **Economic Impact:** Understand the profound economic impact of Latino consumers on the U.S. economy. Discover how their increasing purchasing power is fueling growth in key industries and contributing to national economic prosperity.
2. **Buying Power:** Dive into detailed analyses of Latino buying power, including its growth trends, key drivers, and projections for the future. Learn how this influential group’s spending habits are shaping market dynamics and creating opportunities for businesses.
3. **Entrepreneurial Contributions:** Explore the entrepreneurial spirit within the Latino community. Examine how Latino-owned businesses are thriving and contributing to job creation, innovation, and economic diversification.
4. **Workforce Statistics:** Gain insights into the role of Latino workers in the American labor market. Review statistics on employment rates, occupational distribution, and the economic contributions of Latino professionals across various industries.
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6. **Education:** Examine the educational achievements and challenges within the Latino community. Review statistics on enrollment, graduation rates, and fields of study. Understand the implications of education on economic mobility and workforce readiness.
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**Keywords:** Latino buying power, economic impact, entrepreneurial contributions, workforce statistics, media consumption, education, home ownership, Latino market, Hispanic buying power, Latino purchasing power.
how to sell pi coins in South Korea profitably.DOT TECH
Yes. You can sell your pi network coins in South Korea or any other country, by finding a verified pi merchant
What is a verified pi merchant?
Since pi network is not launched yet on any exchange, the only way you can sell pi coins is by selling to a verified pi merchant, and this is because pi network is not launched yet on any exchange and no pre-sale or ico offerings Is done on pi.
Since there is no pre-sale, the only way exchanges can get pi is by buying from miners. So a pi merchant facilitates these transactions by acting as a bridge for both transactions.
How can i find a pi vendor/merchant?
Well for those who haven't traded with a pi merchant or who don't already have one. I will leave the telegram id of my personal pi merchant who i trade pi with.
Tele gram: @Pi_vendor_247
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what is the future of Pi Network currency.DOT TECH
The future of the Pi cryptocurrency is uncertain, and its success will depend on several factors. Pi is a relatively new cryptocurrency that aims to be user-friendly and accessible to a wide audience. Here are a few key considerations for its future:
Message: @Pi_vendor_247 on telegram if u want to sell PI COINS.
1. Mainnet Launch: As of my last knowledge update in January 2022, Pi was still in the testnet phase. Its success will depend on a successful transition to a mainnet, where actual transactions can take place.
2. User Adoption: Pi's success will be closely tied to user adoption. The more users who join the network and actively participate, the stronger the ecosystem can become.
3. Utility and Use Cases: For a cryptocurrency to thrive, it must offer utility and practical use cases. The Pi team has talked about various applications, including peer-to-peer transactions, smart contracts, and more. The development and implementation of these features will be essential.
4. Regulatory Environment: The regulatory environment for cryptocurrencies is evolving globally. How Pi navigates and complies with regulations in various jurisdictions will significantly impact its future.
5. Technology Development: The Pi network must continue to develop and improve its technology, security, and scalability to compete with established cryptocurrencies.
6. Community Engagement: The Pi community plays a critical role in its future. Engaged users can help build trust and grow the network.
7. Monetization and Sustainability: The Pi team's monetization strategy, such as fees, partnerships, or other revenue sources, will affect its long-term sustainability.
It's essential to approach Pi or any new cryptocurrency with caution and conduct due diligence. Cryptocurrency investments involve risks, and potential rewards can be uncertain. The success and future of Pi will depend on the collective efforts of its team, community, and the broader cryptocurrency market dynamics. It's advisable to stay updated on Pi's development and follow any updates from the official Pi Network website or announcements from the team.
2. Contents…….
Registration by Tax Professionals
Procedure to add Chartered Accountant by Assessee
Steps to be followed by CA to submit Tax Audit Report
Other Features
Forms to be initiated & authorized by Chartered Accountant
Steps to be followed by CA to submit Online Forms (other than
ITR)
Steps to be followed by CA to Verify Forms (other than
ITR)Practical Difficulties in e-Filing Tax Audit Report
Practical Difficulties in e-Filing Tax Audit Report
Other relevant issues
3.
4. by Tax Professionals
Registration
Pre‐requisites
1. You should be a practicing Chartered Accountant (registered with Institute
of Chartered Accountants of India, ICAI, with a valid Membership Number)
2. You should have a valid Permanent Account Number (PAN) and Digital
Signature Certificate.
7. Step 3: Enter Basic details
Note: All the future communications will be sent to the mobile number and email ID
provided at the time of registration.
11. Step 6: Registration successful
User ID will be sent to the registered email-id by CA along with Activation Link
12. Procedure to
Add Chartered Accountant
by Assessee
Without registration of Tax professional, Assessee cannot
add CA in her/his profile.
CA will be added Form-wise for each Assessment Year.
CA will receive intimation via e-mail from I-T Department
for every such addition.
Presently, CA cannot view the list of Assessee who have added him for the purpose
of filing Forms.
17. Steps to be followed
to
submit Tax Audit Report
18. Steps to be followed to submit Tax Audit
Report…….
Go to 'Downloads' section and select applicable Form (other than ITR)
of the desired Assessment Year OR
Login to e‐Filing application and go to 'Downloads'‐‐> 'Download
Forms' and select applicable Income Tax Form of the desired
Assessment Year.
Download the utility of the Form (other than ITR).
Fill the e‐utility and Validate.
Generate an XML file and save in desired path/destination in your
desktop/system.
Login to e‐Filing application and go to‐‐> e‐File ‐‐> Upload Form
Select the Form (other than ITR) and the Assessment Year.
Browse and Select the XML file
19. Steps to be followed by CA to submit Tax
Audit Report…….
Upload Digital Signature Certificate.
Click 'SUBMIT'.
On successful upload, the Form (other than ITR) is sent to
Assessee's workflow for acceptance.
The Assessee should LOGIN to e‐Filing application, GO TO
Worklist and accept/reject the Form (other than ITR). .
On Approval, the Form is successfully submitted with e‐Filing
application. No further action is required.
If Rejected, the Tax Professional can file the Form (other than
ITR) again and follow the same process as mentioned above.
Contd…
21. Step 1: Select the option
Offline Form
Note: The forms will not be considered final until approved by assessee.
22. Step 2: Upload Form
Mandatory
attachments
Maximum size. However, in Instructions, maximum size specified is 50MB.
Format. However, in Instructions, format is PDF or ZIP.
25. Procedure to be followed by Assessee for
Approval/ Rejection of Forms uploaded by CA
Assessee will check her/his Worklist
List of Forms uploaded by CA will appear
Select the Form
Forms as filed by the CA and attachment uploaded can
be viewed
Select Approve or Reject
For Approval ‐ Affix Digital Signature
If Rejected ‐ reason for rejection to be mentioned
42. Forms to be initiated by CA
S.
No.
Form
No.
Form Description Mode
1 3CA* Audit report u/s 44AB of the IT Act for Companies
Offline
(Consolidated
with 3CD for e‐
Filing)
2 3CB*
Audit report u/s 44AB of IT Act for other than
Companies
Offline
(Consolidated
with 3CD for e‐
Filing)
3 3CD*
Annexure Form for audit report u/s 44AB Offline
(Consolidated
with 3CA and
3CB for e‐Filing)
4 3CEB*
Report from an accountant to be furnished u/s 92E
relating to international transaction(s)
Offline
5 29B*
Report u/s 115JB of IT Act for computing the book
profits of the company
Offline
* Forms to be filled in e‐utility
43. S.
No.
Form No. Form Description Mode
6 6B*
Audit report u/s 142(2A) ‐ Special Audit Report
directed by AO
Offline
7 10B*
Audit report u/s 12A(b) in case of charitable or
religious trusts or institutions
Offline
8 10BB*
Audit Report of University or Hospital or Medical
Institution or any charitable institution for public
purpose
Offline
9 10CCB Audit report u/s 80−I(7)/80−IA(7)/80−IB Online
10
10CCBBA Audit report u/s 80‐IB(14)‐ Any undertaking claiming
deduction u/s 80‐IB(14)
Online
11
10CCBC Audit report u/s 80‐IA(11B‐ Any undertaking
claiming deduction u/s 80‐IA(11B)
Online
Forms to be initiated by CA………
Contd…
* Form 6B, 10B & 10BB to be filled in e‐utility
44. S.
No.
Form No. Form Description Mode
12
10CCBD Audit report u/s 80‐IB(11C) ‐ Any undertaking
claiming deduction u/s 80‐IA(11C)
Online
13
10CCC Certificate u/rule 18BBE(3) of IT Rules ‐ For entities
doing highway project in which housing is integral
part 80‐IA(6)
Online
14
10CCF Report u/s 80LA(3) ‐ For off shore banking units &
International financial service center
Online
15
10DA Report u/s 80JJAA ‐ Deduction claimed by company
for New Workmen engaged
Online
16 66
Audit Report u/s 115VW(ii) of IT Act ‐ Audit Report
of Tonnage Tax company i.e., Shipping companies
Online
17 3AC
Audit report u/s 33AB(2) ‐ Amount deposited by Tea/
coffee/ rubber development Account
Online
Forms to be initiated by CA………
Contd…
45. S.
No.
Form
No.
Form Description Mode
18 3AD
Audit Report under section 33ABA(2) ‐ Amount deposited
by assessee engaged in prospecting, extraction or
production of petroleum or natural gas
Online
19 3AE
Audit report u/s 35D(4)/35E(6) of IT Act ‐ Amortisation of
Preliminary Expenses 35D(4) / Deduction for expenditure
on prospecting for certain minerals
Online
20 3CE
Audit Report u/s 44DA(2) of IT Act ‐ Royalty income in
case of Non‐Resident
Online
21 3CEA
Report u/s 50B(3) of IT Act‐ Capital Gain in case of Slump
Sale
Online
22 49C
Annual Statement u/s 285 – Annual Statement by a Non‐
Resident having Liaison Office in India
Online
23 56F
Report u/s 10A ‐Every person claiming deduction u/s 10A
(STP / EHTP / FTZ / SEZ)
Online
Forms to be initiated by CA…..
Contd…
46. Forms to be authorized (verified) by CA
S.
No.
Form
No.
Description Mode
1 62 Certificate regarding achievement of the prescribed
level of production and continuance of such level of
production in subsequent years by the amalgamated
company.
Online
2 63 Statement to AO under Rule 12B of IT Rules, 1962, i.r.o
income distributed by UTI to its Unit Holders u/s 115R.
Online
3 63A Statement to AO designated under Rule 12B of IT
Rules, 1962, i.r.o income distributed by a Mutual Fund
u/s 115R.
Online
4 64 Statement of income distributed by Venture Capital
Company or a Venture Capital Fund u/s 115U of the
Act.
Online
47. Steps to be followed by CA to submit
Online Forms (other than ITR)
48. Steps to submit Online Forms (other than
ITR)………
GO TO 'e‐File' menu post Login and "Submit Form Online"
Enter the Assessee PAN, CA’s PAN, select the Form Name (other than
ITR) and the Assessment Year.
Upload Digital Signature Certificate.
Click 'SUBMIT'.
Enter the data and Submit
On successful submission, the Form (other than ITR) is sent to
Assessee's workflow for acceptance.
The Assessee should LOGIN to e‐Filing application, go to ‘Worklist’ and
accept/reject the Form (other than ITR).
On approval, the Form is successfully submitted with e‐Filing
application. No further action is required.
If rejected, the Tax Professional can file the Income Tax Form (other
than ITR) again and follow the same process as mentioned above.
51. Steps to be followed by CA to Verify
Forms (other than ITR)
The CA should LOGIN to e‐Filing application, go to Worklist and
verify the Income Tax Form (other than ITR) submitted by the
Assessee.
Upload Digital Signature Certificate.
Click 'SUBMIT'.
The Form is successfully submitted with e‐Filing application. No
further action is required.
53. Form 3CD – Annexure of Tax Audit
Report......
Specific formats provided for every clause
Auto‐ fills
No provision to import data
Drop down list in some clauses
The word limit or character range for reporting under each
clause of Form no. 3CD is set.
No option to comment on any specific clause.
No option to Print
54. The actual data uploaded by CA in tax audit report is not being exactly
reflected in the assessees account in her/his login in e‐filing portal.
When earlier saved draft is reopened in the utility, options selected
from dropdown in clauses 7(b), 8(b), 9(a), 10 gets automatically
cleared.
Clause 11 – Method of Accounting employed during the year – There is
no option to mention other details as well. For example where AS 15
not complied, it is mentioned “Mercantile except Retirement Benefits”.
Clause 12 – Method of Valuation of stock – sub clause (b) requires
detail of deviation from the method of valuation employed – if there is
no closing stock, there is no option in drop down to mention ‘Not
Applicable’.
Practical Difficulties…..
57. Clause 28 – Quantitative details of the principal items of stock – As per format
provided detail is to be given item wise & unit wise.
(a)In the case of a trading concern, give quantitative details of principal items of
goods traded:
(b)In the case of a manufacturing concern, give quantitative details of the principal items of
raw material, finished products and by‐ products:
(A) Raw materials:
Item
name
Unit opening
stock
purchases during
the previous year
sales during the
previous year
Closing
Stock
Shortage/e
xcess, if any
Item
name
Unit opening
stock
purchases during the
previous year
Consumption during the
previous year
sales during the
previous year
Closing
Stock
*yield of finished
products
*percentage
of yield
*Shortage/
excess, if any
*Information may be given to the extent available.
Practical Difficulties…..
58. (B) Finished Products:
By‐ Products:
Clause – 28…..
Item
name
Unit opening
stock
purchases during the
previous year
Quantity manufactured
during the previous year
sales during the
previous year
Closing Stock Shortage/ excess,
if any
Item
name
Unit opening
stock
purchases during the
previous year
Quantity manufactured
during the previous year
sales during the
previous year
Closing Stock Shortage/ excess,
if any
Contd….
60. Practical Difficulties…..
In case of Firms, AOP, BOI, the detail of partners/ member and their
profit sharing ratio is accepted even if total is less than 100% (Clause 7).
No in‐built checks provided to check the ceiling limit for deductions
allowed under the provisions of Income Tax Act, 1961.
There is no facility in the e‐filing portal to file a revised tax audit report
The online utility does not provide any facility for uploading of tax audit
reports by multiple chartered accountants in case of joint auditors.
Part‐B of Annexure‐ I to Form No. 3CD not in streamline with the
Revised Schedule VI of the Companies Act.
E‐Filing utility does not provide space or allows uploading of any
annexure for providing reasons for qualification of audit report as
required in Point no. 3 of Notes to Form No. 3CA.
61. Practical Difficulties resolved on representation
by ICAI…..
Clause 9‐ Whether books of account are prescribed u/s 44AA of IT Act,
1961‐ Earlier there was no option to mention list of accounts maintained
& examined, if ‘NO’ is selected.
Clause 18 required date for each particular payment made to person
specified u/s 40A(2)(b) thereby causing unnecessary hardship to the tax
auditor.
Now the details required are as under:
Clause 25(b)‐ applicable in case of change in shareholding due to which
losses of previous year cannot be carried forward in terms of Sec. 79 of IT
Act, 1961‐ No option to mention ‘Not Applicable’ if assessee is not
Company.
Name of related
party
PAN of related
party
Relation Nature of
transaction
Payment made
(Amount)
63. Other relevant issues…..
Forms should incorporate the information regarding Firm Registration
Number (FRN) as required by the ICAI’s Council Guidelines.
Reference of Section 44AF in Clause 10 of Form No. 3CD to be deleted
as the section is not applicable from 01.04.2011.
Amendment made in the provision of section 40A(3) w.e.f. 1‐4‐2009 by
Finance Act, 2008 to be incorporated in Clause 17(h) of Form No. 3CD.
In Clause 22, the words “Modified Value Added Tax” should be
replaced with the words ‘Central Value Added Tax’.
In Clause 26, a column should be provided to specify PAN of donee, in
case of deduction u/s 80G, being mandatory requirement under law.
Clause 29 – Details of tax on distributed profits u/s 115‐O – “Total
amount of distributed profits” should be substituted by “Total amount
of distributed profits as reduced by amounts referred to in sub‐section
(1A) of section 115‐O.