TaxAuditReportsEfilingManual 1

TaxAuditefiling:

AsperNotificationNo.34dated1stMay2013,efilingofTaxAuditreportismandatoryfromthe
assessmentyear201314onwards.TaxAuditreportistobefurnishedinForm3CAandForm3CBand
theparticularsrequiredtobefurnishedalongwiththesetaxreportsshouldbeinForm3CD.

Form3CA&Form3CD:TheseFormsareusedincasewheretheAccountsofthebusinessorprofession
ofapersonhavealreadybeenauditedunderanyotherlaw.

Form3CB&Form3CD:TheseFormsareusedincasewheretheAccountsofthebusinessorprofession
havenotbeenauditedearlier.

FlowchartforTaxAuditEfiling:

Assessee will add CA to his

CA to register as Tax
profile
Professional

Tax Audit e-filing

CA will upload Tax

Assessee will approve
Audit Report
the form filed by CA

 TaxAuditReportsEfilingManual 2

StepbyStepapproachoneFilingofTaxAuditReport

ForefillingofTaxAuditReportspracticingCAshouldregisterhimselfasTaxProfessionalin
theefillingapplicationandTaxProfessional(CA)shouldbeaddedinClientsLogin.

ThingstodofromAssesseeUserAccount:

9 TheassesseeisrequiredtoADDCAfromhisuseraccount.
9 AfterADDCAtheListofCAisappearingintheuseraccountofassessee.
9 ADDCAshallbeactivatedonlyifMembershipNumberofCAisregisteredwitheFiling
ApplicationofITD
9 Accept/RejecttheIncomeTaxFormsuploadedbytheCA.

ThingstodofromCAUserAccount

9 CharteredAccountantshouldregisteredasaTaxProfessionalin
https://incometaxindiaefiling.gov.in/eFiling/Registration/RegistrationHome.html
9 DigitalSignatureisrequiredtoberegisteredatthetimeofregistration.
9 UploadXMLfilefromtheuseraccountofCAwhohasconductedtheauditofconcern.
9 WhileuploadingXMLfile(taxauditreport)youhavetousetheDigitalSignatureofCA.

RegistrationbyTaxProfessional(CA):

Here,weareprovidingstepbystepinstructionsfortheregistrationprocessofChartered
AccountantonITDwebsite.

Prerequisites:

(a)YoushouldbeapracticingCharteredAccountant(registeredwithInstituteofChartered
AccountantsofIndia,ICAI,withavalidMembershipNumber).

(b)YoushouldhaveavalidPermanentAccountNumber(PAN)andDigitalSignatureCertificate.

 TaxAuditReportsEfilingManual 3

Step1:TypethefollowingURLinyourInternetBrowser

URL:https://incometaxindiaefiling.gov.in/eFiling/Registration/RegistrationHome.html

Step2: Click on the 'Register Yourself tab as shown in the image below:
 TaxAuditReportsEfilingManual 4

Step3: Selectradiobuttongivenagainst'CharteredAccountantunderTaxProfessionalas
shownintheimagebelowthenclickonContinuebutton.

 TaxAuditReportsEfilingManual 5

Step4:UserwillbedirectedtotheRegistrationform,onthefirstpageCAproffessionalis
requiredtofillhisbasicinformationanduploadtheDigitalSignatureCertificate.

ClickonContinueandtheCAcredentialsarevalidatedwiththeICAIdatabaseavailablewithe
filingapplication.

 TaxAuditReportsEfilingManual 6

PleaseNote:JavaRuntimeEnvironment1.6oraboveshouldbeinstalledinyoursystemfor
successfulregistrationofDigitalSignatureCertificate.

Step5:Afterwards,theuserwillbedirectedtotheRegistrationdetailspageandtheuser
needstoenterthecompletecontactinformationandpassworddetails.Completetheformand
clickonSubmit.

Step6:OnsuccessfulregistrationtheuserwillreceiveaconfirmationemailwithaUserIDand
activationlinktotheregisteredemailIDgivenbyCA.

Inordertoactivatetheaccount,theusershouldclickonthelink.

 TaxAuditReportsEfilingManual 7

ProcessforaddingCharteredAccountantfromAssesseeLogin:

ToaddCharteredAccountant,AssesseshouldlogintoaccountonIncomeTax
departmentefilingwebsite.

GotoMyAccountAddCA

 TaxAuditReportsEfilingManual 8

EntertheMembershipNumberandNameoftheCAwillappearautomatically.Select
FormNameandAssessmentYear.EntercaptchacodeandclickonSubmit

TheCharteredAccountantmustberegisteredwitheFilingapplicationotherwise
AssesseecannotaddtheCA.

ThiswilladdtheCAinclientsaccountforthatparticularAssessmentYearselected,which
enablesCAtouploadthereturnonbehalfoftheAssessee.

Also,youcanviewtheCAaddedbyyouusingtheoptionListofCAprovidedinMyAccount.

 TaxAuditReportsEfilingManual 9

ProcessforgeneratingXMLfilefor3CDReportsusingZenIncomeTaxSoftware:

ForgeneratingXMLfilesfor3CDAuditReports,openIncomeTaxsoftwaregotothe
followingoptioninmenubar:

AuditTaxAudit3CD(New)
.

FilltheAnnexuredetailsandforXMLcreationclickonefillingoptiongiveninleftpanel
ofthescreen(enclosedwithredmark).

 TaxAuditReportsEfilingManual 10

ProcessforuploadingtheTaxAuditReportsfromCAAccountLogin:

ViewClientList:

CharteredAccountantcancheckthelistofthoseclientswhohasaddedhim\herintheir
accountsforAuditReportFilingfromMyAccountViewClientListoption.

 TaxAuditReportsEfilingManual 11

ViewClientListdisplaysthelistofclientsoftheCA.SearchcanbedonebasedonPAN,
FormName,AssessmentYearandStatus.

UsingthisoptionCAshouldconfirmthatclientexistsinhisaccountornotbeforeproceedingfor
uploadingtheform.

 TaxAuditReportsEfilingManual 12

UploadForm:

TouploadtheFormgotoefileandclickonUploadFormasshownbelowintheimage.

 TaxAuditReportsEfilingManual 13

Fillthecompletedetailsprovidedintheformasshownintheimagebelow:

UserID:Itwilltakeautomatically
PANoftheAssessee
PANoftheCA
FormName
AssessmentYear
AttachtheXML
SelecttheDigitalSignatureCertificate

 TaxAuditReportsEfilingManual 14

DigitalSigningismandatory.SelecttheFormNameandAssessmentYearusingthedrop
downmenuandbrowsetheXMLfilefortherespectiveFormbyclickonchoosefile
button.(FieldsmarkedwithRedasteriskaremandatorytobefilled.)

PleaseNote:

Ifuserselectsform3CAor3CB,hehastouploadadditionalattachmentslike,

BalanceSheet:Mandatory

ProfitLossStatement:Mandatory

CostAuditReport:Nonmandatory

ExciseAuditand/orOtherReport:Nonmandatory

Youcanattachthedocumentsusingthechoosefileoptiongiveninfrontofeachdocument.
 TaxAuditReportsEfilingManual 15

Asuserclicks"SUBMIT"andthefieldsarevalidatedforcorrectness,amessageis
displayedindicatingthesuccessfuluploadoftheForms.

Onsuccessfulupload,theIncomeTaxFormissenttoAssesseesworkflowforacceptance.The
AssesseeshouldlogintoeFilingapplicationandaccept/rejecttheIncomeTaxForm.On
Approval,theFormissuccessfullysubmittedwiththeeFilingapplication.

 TaxAuditReportsEfilingManual 16

ProcesstobefollowedbyAssesseeforApproval/Rejectionofthe3CDForms
uploadedbytheCharteredAccountant:

TocompletetheefilingprocessAssesseshouldlogintohis/heraccountonIncomeTaxIndiaE
filingwebsiteandgototheWorklistoptionavailablethere.

9 WorklistoptionprovidedwhichshowsthereturnsuploadedbyCAonbehalfofAssessee
forapprovalorrejectioninAssesseelogin.

9 ListofFormsuploadedbyCAwillappear.SelecttheForm.

 TaxAuditReportsEfilingManual 17

9 FormasfiledbytheCAandattachmentuploadedcanbeviewed.

9 SelectApproveorReject.ForApprovalAffixDigitalSignature

9 IfRejectedreasonforRejectionistobementioned.

9 Incaseofrejection,theTaxProfessionalcanfiletheIncomeTaxFormagainandfollow
thesameprocessasmentionedabove.

9 AfterverifyingtheformsAssesseeisrequiredtoclickonSubmittocompletetheefiling
process.

ThiscompletestheEfilingprocessof3CDAuditReports.