Furnish Audit Reports Electronically | Income Tax Update | Change in Audit Report Format F.Y. 2012-13

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.

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