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    <title>Uploading tax audit report by the Tax professionals i.e. Chartered Accountant</title>
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    <description>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 &quot;tax professional&quot; or specify qualifications for persons who upload or certify the audit report on behalf of an assessee.</description>
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      <description>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 &quot;tax professional&quot; or specify qualifications for persons who upload or certify the audit report on behalf of an assessee.</description>
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