PRACTICAL EXPERIENCE OF CA SUDHIR HALAKHANDI :- E-FILING OF AUDIT REPORT
- CA SUDHIR HALAKHANDI
-CA ABHAS HALAKHANDI
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