The Income Tax Department on September 2022 has issued Frequently asked questions (FAQs) in relation to Form 3CA-3CD/3CB-3CD.
The following has been stated namely: -
• The following prerequisites for filing of Form 3CA-3CD/3CB-3CD has been listed namely: -
1. Taxpayer and CA are registered on the e-Filing portal with valid user ID and password
2. Status of PAN of taxpayer and CA is active
3. Taxpayer has assigned CA for form 3CA-CD
4. CA and Taxpayer have a valid and active Digital Signature Certificate
• The process to submit the tax audit report has been inserted in the notification
• The procedure to approve Tax audit report is as follows:
Form uploaded by CA shall be available under “For your action” tab in Taxpayer’s Worklist. Taxpayer may either approve or reject the tax audit report. Once taxpayer approve the form and verify the same, filing of form is considered as Completed.
Please refer to the notification to view similar clarifications
