CBDT has also provided that where an assessee is required to furnish a report of audit under sections 44AB, 92E or 115JB of the Act, he shall furnish the same electronically. Online filing of following audit reports shall be mandatory in following cases:
(a) Tax Audit report under Sec. 44AB in respect of books of account;
(b) Audit report under Sec. 92E in respect of international transaction; or
(c) Audit report under Sec. 115JB in respect of MAT computation.
Change in Audit Report format for F.Y. 2012-13
A new format of Audit Report has also been published. All Audit Reports (where applicable) shall be as per the new format as advised.