Steps taken by ICAI with regard to new e-filing procedure & extension of Due Date

The Council of the Institute of Chartered Accountants of India has been concerned with the difficulties being experienced by the tax auditors in the e filing portals. In this regard, various efforts were made through written representations, personal meetings and also by way of capacity building measures of the members. While this is an ongoing exercise, some of the important steps taken are listed here under for the benefit of the members:- 

A. Submission of representations to CBDT
1.	Submission of a detailed list of issues being faced by members in registration and e-filing of tax audit report to DGIT(Systems)			14.08.2013
2.	Considering the frequent changes and errors in e-filing utility, a representation was made for extension of due date of furnishing the report u/s 44AB, 92E of the Income-tax Act, 1961 and extension for e-filing of Income-tax Returns			13.09.2013 & 24.09.2013
3.	Submission of a detailed representation to CBDT regarding Order F. No. 225/117/2013/ITA II dated 26th September, 2013 with specific mention of the following concerns along with a request for extension of due date: a) Difficulties in manual furnishing of audit reports b) Issues faced in e-filing of audit reports and Income-tax Returns c) Civil Disturbances in States of Andhra Pradesh, Uttar Pradesh and Natural calamities in States of Gujarat and Uttarakhand d) Steps taken by the ICAI to support the e-filing initiative of CBDT			27.09.2013 & 30.09.2013
4.	Request to consider difficulties faced in uploading the audit reports and returns on 30.09.2013 due to technical snags and the difficulties faced by assessees in state of Uttarakhand			01.10.2013
5.	Request to issue a circular not to initiate penalty proceedings under section 271B in cases where audit reports have not been filed manually before 30.09.2013 but have been e-filed before 31st October, 2013			03.10.2013
B. Meetings with Departmental officials
6.		Meeting with Joint Secretary, TPL-II to find suitable solution to the difficulties being faced in e-filing of Form No. 3CA/3CB & 3CD. An Illustrative list of difficulties being faced by members in e-filing of tax audit report was also submitted.		03.06.2013
7.		Meeting with Addl. DIT(Systems) to further raise the concerns of the members regarding difficulties being faced in e-filing of Form No. 3CA/3CB & 3CD		05.07.2013
8.		Submission of request to Addl. DIT(Systems) to look into the difficulties being faced by legal heirs in filing return of the deceased assessees		18.07.2013
9.		Meeting with Addl. DIT(Systems) to find solution regarding further practical issues being faced by members in e-filing of tax audit reports		26.08.2013
10.		Meeting with Addl. DIT(Systems) where several issues were again brought to his notice and a request was made to extend the due date of furnishing the tax audit report and report u/s 92E		18.09.2013
11.		Meeting with CBDT members, namely, Member (IT), Member(Inv.), Member (A&J) for considering the request for extension of due date of filing of tax audit report and Income-tax Returns		24.09.2013
12.		Meeting with Member (IT), CBDT requesting him to consider the practical difficulties in complying with the CBDT’s Order F. No. 225/117/2013/ITA II dated 26th September, 2013 along with the request for extension of due date of filing of tax audit report and Income-tax Returns on 27.09.2013		27.09.2013
13.		Meeting with Revenue Secretary to pursue the practical difficulties in complying with the CBDT’s Order F. No. 225/117/2013/ITA II dated 26th September, 2013 along with a strong request for extension of due date of filing of tax audit report and Income-tax Returns.		30.09.2013
14.		Meeting with Member(IT) & Member (Inv.), CBDT requesting for issuance of a circular not to initiate penalty proceedings under section 271B in cases where audit reports have not been filed manually before 30.09.2013 but have been e-filed before 31st October, 2013		03.10.2013
C. To facilitate smooth e-filing of audit reports
15.			ICAI had organized a LIVE Webcast on ‘Facilitating e-filing- Issues and Resolutions” on 29.08.2013 with the officials of Directorate of Income-tax (Systems) which was attended by approximately 6000 chartered accountants
16.			Frequently Asked Questions (FAQs) on e-filing of tax audit reports were developed in consultation with the Directorate of Income-tax (Systems) for guiding the members in certain important matters. The said FAQs were posted in ICAI’s website on 6.09.2013 and were also been mass mailed to all members for their guidance
17.			Resolution of issues faced by members while registration in e-filing portal as “Tax Professional”.
18.			Resolution of queries over telephone and/or via e-mails and e-sahaayataa portal to facilitate registration in e-filing portal as a “Tax Professional” wherever the issues were faced by members.
19.			On regular basis issues being faced by members/assessees were brought to the notice of appropriate authorities for suitable solution.
D. To guide/spread awareness among its members
20.			Release of Revised 2013 edition of the publication “Guidance Note on tax audit under section 44AB of the Income-tax Act, 1961”;
21.			Release of Revised version of “Guidance Note on Report under Section 92E of the Income Tax Act, 1961” to specifically include the reporting requirement of specified domestic transactions
22.			In order to make the members in small towns or moffussil areas aware of the e-filing procedures, Direct Taxes Committee of ICAI requested all branches to conduct Tax audit awareness programmes all over India

 

Get Sudycafe's Updates by SMS in your mobile by Following below two Steps: 

1. Download our SmartPhone Application & 

2. Send a SMS, Type: JOIN CASTUDYCAFE & send to 9219592195