Process Flow for Filing Audit Reports and Forms

Process Flow for Filing Audit Reports and Forms

In this article, we will see the process flow for filing Audit Reports (Form 3CA-3CD/Form 3CB-3CD), and other forms 10B, Form 29B, Form 10DA, Form 56F, Form 10E, Form 10-IE, Form 67, Form 10BA, Form 35, Form 10-IC, Form 10-IB & 10-ID, and various other Audit Reports at the New Income Tax Portal.

A. PROCESS FLOW

For all Audit Forms except Form 15CB and Form 10CCB

Steps	Action by	Action Description
Step 1	Taxpayer	Add CA in My CA Functionality under Taxpayer login. If CA is already added, skip to Step 2
Step 2	Taxpayer	Assign Form for the relevant AY/FY+ PAN+ Membership No. combination either through My CA Functionality or File Forms Functionality by selecting Filing Type and Attachments (wherever applicable) under Taxpayer Login.
Step 3	CA	Navigate to Worklist For Your Action in Client Request List (only if CA is added for first time as in Step 1). If CA is already added, go to Forms Request List and Accept the Request under CA Login.
Step 4	CA	Navigate to Worklist For Your Action in Pending for Filing List and click on File Form under CA Login.
Step 5	CA	Prepare and File Form, upload attachments (wherever applicable) and submit using DSC under CA Login.
Step 6	Taxpayer	Navigate to Worklist “For Your Action” and click on Accept and complete the process by using prescribed modes of e-verification under Taxpayer Login.
Step 7	CA	The submitted Form can be downloaded from View Filed Forms Functionality for both CA and Taxpayer Login

B. PROCESS FLOW

Applicable for Form 15CB and Form 10CCB

Steps	Action by	Action Description
Step 1	Taxpayer	Add CA in My CA Functionality under Taxpayer login. If CA is already added, skip to Step 2.
Step 2	Taxpayer	Assign Form for the relevant AY/FY+ PAN+ Membership No. combination through My CA Functionality by selecting Filing Type under Taxpayer Login
Step 3	CA	Navigate to e-file Form. Select Form and fill PAN of the Taxpayer for which you wish to fill the Form and other AY/FY details under CA Login
Step 4	CA	Prepare and File Form, upload attachments (wherever applicable) and submit using DSC under CA Login.
Step 5	Taxpayer	Navigate to Worklist “For Your Action” and click on Accept and complete the process by using prescribed modes of e-verification under Taxpayer Login.
Step 6	CA/Taxpayer	The submitted Form can be downloaded from View Filed Forms Functionality for both CA and Taxpayer Login.

C. LIST OF AUDIT REPORTS

Sl. No	Form No.	Form Description	Mode of Submission
1	3AC	Audit Report under section 33AB (2)	Online
2	3AD	Audit Report under section 33ABA (2)	Online
3	3AE	Audit Report under section 35D (4)/35E (6) of the Income-tax Act, 1961	Online
4	3CA-3CD	Audit report under section 44AB of the Income-tax Act, 1961, in a case where the accounts of the business or profession of a person have been audited under any other law	Offline
5	3CB-3CD	Audit report under section 44AB of the Income-tax Act, 1961, in the case of a person referred to in clause (b) of sub-rule (1) of rule 6G	Offline
6	3CE	Audit report under sub-section (2) of section 44DA of the Income-tax Act, 1961	Online
7	3CEA	Report of an accountant to be furnished by an assessee under sub-section (3) of section 50B of the Income -tax Act, 1961 relating to computation of capital gains in case of slump sale	Online
8	3CEB	Report from an accountant to be furnished under section 92E relating to international transaction(s) and specified domestic transaction(s)	Online
9	3CEJA	Report from an accountant to be furnished for purpose of section 9A regarding fulfilment of certain conditions by an eligible investment fund	Online
10	3CLA	Report from an accountant to be furnished under sub-section (2AB) of section 35 of the Act relating to in-house scientific research and development facility	Online
11	10B	Audit report under section 12A(1)(b) of the Income-tax Act, 1961, in the case of charitable or religious trusts or institutions	Online
12	10BB	Audit report under section 10(23C) of the Income-tax Act, 1961, in the case of any fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in subclause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of section 10(23C)	Online
13	10CCB	Audit report under sections 80-I(7)/ 80-IA(7)/ 80-IB/ 80-IC/ 80-IAC/ 80-IE	Online
14	10CCC	Certificate under sub-rule (3) of rule 18BBE of the Income-tax Rules, 1962	Online
15	10CCF	Report under section 80LA(3) of the Income-tax Act, 1961	Online
16	10DA	Report under section 80JJAA of the Income-tax Act, 1961	Online
17	15CB	Certificate of an accountant	Online/ Offline
18	29B	Report under section 115JB of the Income-tax Act, 1961 for computing the book profits of the company	Online
19	29C	Report under section 115JC of the Income-tax Act, 1961 for computing Adjusted Total Income and Alternate Minimum Tax of the person other than a company	Online
20	56F	Report under section 10A or 10AA of the Income-tax Act, 1961	Online
21	6B	Audit report under section 142(2A) of the Income-tax Act, 1961	Online
22	66	Audit Report under clause (ii) of section 115VW of the Income-tax Act, 1961	Online