Uploading tax audit report by the Tax professionals i.e. Chartered Accountant

[sanjay pandey]

In recent days software of income tax india e-filing of return was updated. in the said site i saw a program for uploading tax audit report by the Chartered Accountants. I want to know that department has made provision under the rule or not. If yes please provide the reference.

[viswanathan RAVI]

Vide Notification Dted 11th day June 2013  in S.O 1513(E) the rule states that report to be filed electronically

[sanjay pandey]

report to be filed electronically by the assessee  or auditor. Please i also want to know tax professional defined under the act or not?

AI Summary

Electronic filing requirement for tax audit reports mandates submission of audit reports online by assessees or auditors. Notification issued in June 2013 requires tax audit reports to be filed electronically, prescribing online submission of the audit report by either the assessee or the auditor via the income tax e filing system. The practical question raised is whether the Act or subordinate rules define the term 'tax professional' or specify qualifications for persons who upload or certify the audit report on behalf of an assessee.