Audit Report can be filed manually - CBDT

By Vijay Kumar

CBDT has issued an order under Section 119 of the Income Tax Act that assesses, who are presently finding it difficult to upload the prescribed Reports of Audit as prescribed under the proviso to sub-rule (2) of Rule 12 of the IT Rules for the Assessment Year 2013-14 in the system electronically may also furnish the same manually before the jurisdictional Assessing Officer within the prescribed due date. However the Report of Audit should be furnished electronically on or before 31.10.2013.

In a related Press Note, the CBDT clarified,

"It has come to the notice of the Central Board of Direct Taxes (CBDT) that many assessees who are required to file their income tax returns by September 30, 2013 are finding it difficult to upload 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. Therefore, the CBDT has decided to extend the time for furnishing the report of Audit electronically till October 31, 2013. However, the assessees are required to file the report of Audit manually with the jurisdictional Assessing Officer by the prescribed due date, i.e. September 30, 2013. The assessees are also required to file their returns of income electronically by the prescribed due date, i.e. September 30, 2013."

CBDT Order in F.No. 225/117/2013/ITA.II, Dated: September 26, 2013