Why should we file TAR online ?

By Manoj Goyal

"Dear Professional Colleagues,

 

The due date of filing Income Tax Returns and Tax Audit Report(TAR) has already been gone. Most of us have completed the work by  working day and nights. There was/is a lot of hue and cry across the Country for extension of date for filing of Income Tax Return and TAR. I as a practicing  Chartered Accountant have so

many questions in my mind, which I want to share with all of you.

 

1.       What is the purpose of filing TAR in xml format ? I think department wants  readymade data from us. Data from TAR will be compared with the return filed by the assessee and if there is any variation, system will automatically  make additions or assist department to take cases under scrutiny. Another it will assist department to select the cases for assessment based on the data provided by Tax Auditor.

 

This type of work earlier they were doing themselves or through the outsource agencies. But they failed to get the desired results. Finally they impose this clerical work on CA’s for their  benefit. Initially it was informed to the members that by way of online filing of TAR, Department and our Institute want to control the fake audit reports, which could have been done by sending the scanned copy TAR. There was no need to send it in xml format. But then department has to spend time  to read the TAR and draw conclusion out of it.

 

2.        All of us have done online filing of TAR, we can easily understand how difficult it is ? First we have to do the normal auditing, ledger scrutiny, analytical procedure and other applicable auditing procedure after that we finalise our manual Tax Audit Report. This was the work earlier we do. We hand over this to our client, if he wish to  get his return filed by us, than we fill his return manually and submit it in the department. At that time due date was 31^st October and 30^th November. Later on department made filing of return online, due date  reduced to 30^th September, The clerical work of CA’s increase. This year onward after doing all exercise, which we were doing earlier, fill manual tax audit in their own format.  My professional brothers may realise how much it is difficult to punch the depreciation data, 269SS, 269T, ESI, PF, Stock, TDS detail in their software. Each entry has to be filled date of additions has to be filled.

 

3.       My question is by filing the tax audit report in software of the department we become a clerk, whereas no knowledge of a Chartered Accountancy  is required, this only a clerical work, in which we have wasted our quality time.

 

4.       We should just imagine the situations of the senior professional colleagues , are in practice by mid 80’s are not well versed with the computer. They are purely dependent on the assistants. Resistibility lies with us.

 

5.       The main culprit for this situation is  no body else these are only we ourselves. Our institute is a Government Body. No body wants to take panga from Government. When every body in this country have a right to go on strike including Advocates, doctors, engineers, why don’t we?. Our elected members will visit the office of the Bureaucrats  with flowers and one photographer. Will have a cup of tea with him, photographer will take a photo, that will publish in CA Journal next month.

 

 

6.       I got a mail from Tax Guru today, where a list of meeting and initiatives taken by our Institute has been described for extension of  date. My question is what was the result of that ? Nothing …………………………………………………..

 

7.       Recently I filed form 18 for shifting of Registered Office of the company in ROC, whereas there is declaration from the CA that “I further certify that I have personally visited the new address, verified it and I am of the opinion that the premises are indeed at the disposal of the applicant company” what is this friends? Now this is our work to visit the registered office of the company, check whether it is  at the disposal of the company or not.

 

Friends, Government thinks Chartered Accountant is only the person who can do any work . He is the person who do not have a courage to express himself in front of anybody including Government, department officials, client, staff. He afraid with everybody. He is like an animal, who can wear any weight,  put pressure on him, he will not say anything  untill last breath.   

 

It is a time to form an Association together for our own interest. Don’t depend on Institute, It is a purely Government Body."

 

Thanks and Best Regards

 

Manoj Goyal