As Informed you earlier that CBDT has released New formats for Audit Report (Form No. 3CA, Form No. 3CB and Form No. 3CD) vide notificatio...
As Informed you earlier that CBDT has released New formats for Audit Report (Form No. 3CA, Form No. 3CB and Form No. 3CD) vide notification 33/2014 dated 25.07.2014.In response to this notification CBDT has withdrawn old efiling utility for Form No. 3CA, Form No. 3CB and Form No. 3CD from Income Tax India e filing site and released a notice (reproduce here under) on website.
As per Notice shown on website ,CA has been advised not to upload Audit report based on old form.The restriction has been placed not only for current assessment year(2014-15) but also for previous assessment years.
In our view if audit has been already been conducted on earlier date then it must be allowed to be uploaded on website in old format .ICAI should take up this matter with concerned authorities.Notice shown on the Income Tax website reproduced below.
The existing Form No. 3CA, Form No. 3CB and Form No. 3CD have been substituted vide notification no. 33/2014 dated 25.07.2014 with immediate effect. Taxpayers and CAs are advised to await the release of the new schema and utility to submit in the newly notified aforementioned Forms. Taxpayers and CAs are advised that any upload using the old Forms will not be valid even for previous AYs in view of the notification of CBDT. The new schema and updated utility for e-Filing of the same will be deployed shortly. CBDT has withdrawn old utility of form No. 3CD. CBDT is expected to release new utility soon.Read Major Changes in Form 3CD