12 July 2013
Dear Sir, I have a query regarding e filing of audit report and i am sharing that with you hoping your response soon. Facts:- 1) Audit report u/s 44AB is required to be e filed from a.y. 2013-14 as per Income tax department notification no 34 dt. 01/05/2013 2) Further as per ICAI guidelines a Chartered accountant in practice cant do more than specified number of audit assignment and while calculating specified number of audit assignments tax audit u/s 44AD will not be counted. (Specified number of audit assignment are 45) 3) But when we e file 45 tax audit report u/s 44AD and then proceed to e file file audit report u/s 44AB then income tax department website showing an error message that you exceed the specified number of audit assignment. Query :- 1) Is it compulsory to e file the audit conducted u/s 44AD or u/s 44AB(d) ?? 2) if yes how to segregate the audits u/s 44AD and 44AB for the purpose of specified number of tax audit assignments ?? Hoping response from your side soon :-)
CAclubindia
