08 March 2013
I want to know the followings ....... 1. Is Income Tax Auditor is responsible for filing e-return for his client? 2. If return(although audit done timely)was not timely filed, who will be responsible,consequences of this, interest and penalties? 3. Is there a system of special no. to quote in audit report or Is there any change in the system of tax audit in compared to last year? 4. Any other important thing, you want to share with me in this concern. I shall be thankful. Regards CA ASHWANI MAURYA
every person( except firm or company) whose total income with giving effect to the provisions of chapter VI-A exceeds the minimum limit not chargeable to tax is liable to file its income tax return.
therefore liability for non filing of return is of assessee. his consultant is not responsible for the same.