E-filing tax audit reports: procedural steps, technical workarounds, auditor responsibilities and penalty exposure clarified.
E-filing of tax audit reports requires CA registration and association on the e-filing portal, preparation of the tax audit utility and XML, CA upload of the XML and assessee approval, with the ITR filed separately. The document details software/runtime requirements, common utility defects and operational workarounds (including viewing/printing XML via MS Access, grouping assets for depreciation entries, and attaching schedules), mandatory electronic filing categories, auditor signature limits, revision rules before assessee approval, recordkeeping formats, and penalties under section 271B with waiver grounds under section 273B. (AI Summary)