Amendment in rule 12-2

This query is : Resolved

CA. AKASH KUMAR KHETAWAT (Querist)
Follow

16 May 2013 As per the Recent ammendment ---in rule12 in sub-rule(2), the following proviso shall be inserted, namely:-
"Provided that where an assessee is required to furnish a report of audit under sections 44AB, 92E or 115JB of the Act, he shall furnish the same electronically.";

I wants to know when should the report be furnish online i.e along with the ITR form or on or before 30th september.

However if due date is 30th september and not filed then , would there be any penelty, if what??

V SELVARAJ FCA

V SELVARAJ FCA (Expert)
Follow

17 May 2013 As far as I understand from the notification, the TA report has to be uploaded in the IT site, by logging into the assessee site and digitaly signed. Normal penalty conditions would apply. This is would help the department identify people who use CA's name and mem no, as if they have issued ta report