https://www.taxtmi.com/article/detailed?id=5296 The notification extending the time for electronic furnishing of the Tax Audit Report contains a drafting inconsistency: it permits those who "may" find electronic uploading difficult to file manually but also states the report "should" be furnished electronically by the extended date. This ambiguity forces potential duplicate submissions, increases administrative burden on professionals and taxpayers, risks system overload during concentrated uploads, and evidences inadequate preparation, consultation, and legal drafting by the tax administration. en-us Fri, 27 Sep 2013 12:27:36 +0530 Fri, 27 Sep 2013 12:27:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5296 The notification extending the time for electronic furnishing of the Tax Audit Report contains a drafting inconsistency: it permits those who "may" find electronic uploading difficult to file manually but also states the report "should" be furnished electronically by the extended date. This ambiguity forces potential duplicate submissions, increases administrative burden on professionals and taxpayers, risks system overload during concentrated uploads, and evidences inadequate preparation, consultation, and legal drafting by the tax administration. Articles Income Tax Fri, 27 Sep 2013 12:27:36 +0530 https://www.taxtmi.com/article/detailed?id=5296