21 August 2013
we have uploaded the Audit Report u/s 44AB in Form No 3CB & 3CD with attachments of Balance Sheet & Profit and Loss Account (in PDF format) mentioning `SD’ without scanning duly approved by the assessee on making signature on hard copy of Balance Sheet and Profit and Loss account. Now my query is as under: 1- Is this method of uploading is correct or not. 2- Is scanned copy of Profit and Loss account and Balance Sheet duly signed by the assessee is mandatory. Pleas advice.
ii)Uploaded copy of Balance sheet, p & l account, notes on accounts and schedules should contain the signature (manual/ digital) of the assessee as well as of the auditor.