I am a CA in practice. From this year CAs are required to upload 3CD reports online.
CA is required to upload 3 files:
1. .xml file of 3CD digitally signed 2. .pdf or .tiff file of P & L A/c 3. .pdf or .tiff file of B/s
My query is whether it is mandatory to manually sign and stamp P & L and B/s (i.e. items 2 and 3 as above)and then scan them and then upload to IT website or I can upload them without manual signature and stamping i.e. just by converting excel file to .pdf.
In my opinion, since it is nowhere stated in Income Tax or on IT website that CA is required to upload signed copies of P & L and B/s, it is not mandatory to upload signed and stamped P & L and B/s. Yet I need some expert opinions.
12 June 2013
Without signature and seal, the accounts are not authenticated as per our ICAI requirements. Digital signature can be affixed to word and excel documents also. It is better to sign and affix seal and then scan to pdf file and upload it. It is far safer also.