Friends, Income Tax Department has released java based new utility for submission of online FORM 3CA-CD & FORM 3CB-3CD form alongwith updated schema. Secondly, due date for submitting 3CB-CD form has been extended from 30.09.2014 to 30.11.2014 but income tax return submission date has not been changed from 30.09.2014.
CBDT has also extended the date of obtaining and furnishing of tax audit report u/s 44AB for assessment year 2014-15 (financial year 2013-14) from 30.09.2014 to 30.11.2014 vide notification dated 20.08.2014.
As you may aware of CBDT has recently amended the Tax audit form 3CA,3CB,3CD on 25.07.2014. ICAI has questioned the timing of the notification and represented to the CBDT to implement new audit report format from assessment year 2015-16.
Please note that due date has been extended only to obtain and furnish tax audit report ,Due date to file income tax return for audit for FY 2013-14 cases remains 30.09.2014.
Complete Notification of due date Extension is given as under.
In exercise of power conferred by section 119 of the Income-tax Act (‘the Act’), the Central Board of Direct Taxes (CBDT) hereby extends the due date for obtaining and furnishing of the report of audit under section 44AB of the Act for Assessment Year 2014-15 in case of assessees who are not required to furnish report under section 92E of the Act from 30th day of September, 2014 to 30th November, 2014.
2. It is further clarified that the tax audit report under section 44AB of the Act filed during the period from 1st April, 2014 to 24th July, 2014 in the pre-revised Forms shall be treated as valid tax audit report furnished under section 44AB of the Act.
As you may aware of CBDT has recently amended the Tax audit form 3CA,3CB,3CD on 25.07.2014. ICAI has questioned the timing of the notification and represented to the CBDT to implement new audit report format from assessment year 2015-16.
Please note that due date has been extended only to obtain and furnish tax audit report ,Due date to file income tax return for audit for FY 2013-14 cases remains 30.09.2014.
Complete Notification of due date Extension is given as under.
F.No.133/24/2014-TPL
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi, the 20th August, 2014
Order Under Section 119 of the Income-tax Act, 1961
In exercise of power conferred by section 119 of the Income-tax Act (‘the Act’), the Central Board of Direct Taxes (CBDT) hereby extends the due date for obtaining and furnishing of the report of audit under section 44AB of the Act for Assessment Year 2014-15 in case of assessees who are not required to furnish report under section 92E of the Act from 30th day of September, 2014 to 30th November, 2014.
2. It is further clarified that the tax audit report under section 44AB of the Act filed during the period from 1st April, 2014 to 24th July, 2014 in the pre-revised Forms shall be treated as valid tax audit report furnished under section 44AB of the Act.
(J.Saravanan)
Under Secretary (TPL-III)
Instructions for uploading the above forms are given below :-
Download Java based Utility Form 3CA-3CD (Click Here)
Download Java based Utility Form 3CB-3CD (Click Here)
Download Word format for 3CA, 3CB & 3CD (Click Here)