We Always expect unique concept from Tax Department and they have never disappointed us. Now they have come up with unique concept of date extension of Audit report . As per notification dated 26.09.2013 given below,
- Assessee can upload Tax audit report electronically by 31.10.2013 for ay 2013-14 Subject to condition given in point number 2 below
- Assessee may submit Paper audit report to jurisdictional Assessing Officer within the prescribed due date.i.e 30.09.2013.
so two point you should keep in Mind (Please read also Press release issued by CBDT 26.09.2013)
- There is No extension in date of filing of Income Tax Return in Audit cases for Ay 2013-14 ,it remains as it is 30.09.2013
- Assessee who have problems in uploading audit report may submit audit report to ITO by 30.09.2013 and upload electronically by 30.10.2013.So in our view submission of manual report by 30.09.2013 is mandatory to avail the benefit of extnsion date up to 30.10.2013.
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
North-Block, 1TA.II Division
New Delhi, the 26th September, 2013
Order under Section 119 of the Income-tax Act. 1961
CBDT in exercise of power under sec 119(2)(a) of the IT Act, 1961 read with Sec 139 and Rule 12, has decided to relax the requirement of furnishing the Report of Audit electronically as prescribed under the proviso to sub-rule (2) of Rule 12 of the IT Rules for the Assessment Year 2013-14 as under-
(a) The assesses, who are presently finding it difficult to upload the prescribed Reports of Audit (as referred to above) in the system electronically may also furnish the same manually before the jurisdictional Assessing Officer within the prescribed due date.
(b) The said Report of Audit should however be furnished electronically on or before 31.10.2013.
Deputy-Secretary to the Government of India
read also Press release issued by CBDT 26.09.2013)
Please comment and share your views