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January 24, 2022

FAQ on how to upload Statutory and Process Flow for Filing Audit Forms in Income Tax

by CA Shivam Jaiswal in Income Tax

FAQ on how to upload Statutory and Process Flow for Filing Audit Forms in Income Tax

Tax Audit Report (Form 3CA-CB/ Form 3CB-CD)

FAQ 1: While submitting Form 3CB-3CD, “Unique Document Identification Number (UDIN)” page is displayed. Though we have duly taken UDIN before uploading the tax audit report, I am not able to add the UDIN details. Should I select “I do not have UDIN / I will update later” instead?

Ans: This feature is presently not available and will be enabled shortly. You may still go ahead and file the form by selecting “I do not have UDIN / I will update later”. Once the UDIN feature made available for all the forms, you can update the same in the portal.

Form 10 B

FAQ 1: I am trying to file and submit Form 10B. However, upon submission, the page displays the following error “INVALID FORMAT FOR ARN”. What should I do?

Ans: Before filing Form 10B, please update your profile from the “My Profile” section and ensure that all mandatory fields (Mobile Number with country code, Email and Designation of the person to whom it belongs, Country, Flat/Door/Building, Pin code/Zip code, Post office, Area/Locality, District/City, State) are filled. Try not to use special characters while filling the address section. Also ensure that that the key person who will be appointed as principal contact and authorized to e-verify are chosen correctly. Ensure all the details such as PAN, Name, designation, DIN, Residential status, mobile number along with country code, email id and other mandatory details are updated. Also, verify whether the status of the DSC registered is appearing as ‘Yes’ (if the mode of filing is through DSC). After updating your profile details, you can re-login and try again.

Form 29B

FAQ 1: I am not able to upload the Form 29B. How can I file and submit Form 29B?

Ans: Form 29B is available on the e-Filing portal. Form 29B is required to be assigned by Taxpayer to their Chartered Accountant (CA). You can assign the Form after initiating the Form through file Form functionality or My CA functionality available at the portal.

Once the taxpayer assigns the Form, the CA can access this Form in his / her worklist. Once uploaded by CA, Taxpayer can access and accept the Form under his Worklist.

FAQ 2: I am unable to file form 29B for the Assessment Year 2021-22. The page is displaying the following error “Submission Failed: Invalid Input”. What should I do?

Ans: You might have missed filling Part 3 of “Report of an accountant”. In case the field is not applicable, you can enter “NA” in the text box provided below para 3 of “Report for an Accountant” and try resubmitting the form.

FAQ 3: I am unable to file form 29B for the assessment year 2021-22. The page is displaying the following error “INVALID FORMAT FOR ARN”. What should I do?

Ans: This is observed when “Profile” of the User is not updated correctly. Please ensure that there is no mismatch in the information filled in the Form and your profile. After updating your profile, re-login to the e-Filing portal and try again.

FAQ 4: While filing form 29B, Part C (Details of the amount required to be increased or decreased in accordance with sub-section (2C) of section 115JB), I am trying to enter the amounts by which the book profit needs to be increased or decreased. However, the form is not accepting negative value. What should I do?

Ans: It is likely that you are working on old drafts of the Form 29B. Please delete the draft and file a fresh form.

Form 10DA

FAQ 1: I am unable to submit form 10DA as the following error message appears ‘Submission failed’. How should I proceed?

Ans: You should withdraw/delete old form which is already saved in “File Income-tax Forms” and start the fresh filing of the Form. Ensure that all fields including address fields are fully updated in the verification panel and retry submitting the form.

Form 56F

FAQ 1: Based on a notification on 29th December, 56F is removed and replaced by 56FF (only for reinvestment details). However, there is no change in section 10AA read with 10A. Do I need to file 56F?

Ans: Both the forms are available to users in the e-Filing portal.

Form 10E

FAQ 1: I am unable to add income details while filing Form 10E for the FY 2019-20. What should I do?

Ans: Ensure that you are filing Form 10E for Assessment year 2021-22. In order to file Form 10E for Assessment year 2021-22, click e-File>Income-tax Forms>File Income-tax Forms. Scroll down to find the tab “Persons without Business/Professional Income” Click on File now. Select Assessment Year as 2021-22 and click on Continue.

FAQ 2: While filing Form 10E, I am unable to view the taxes applicable in the Assessment year. How should I proceed?

Ans: Ensure that you have filled in all income details (including previous year income details in Table A). The taxes will be automatically displayed based on the slab rate. Verify if the income as per the details available on the portal matches with your calculation and insert the amount of tax in the respective table.

Form 10-IE

FAQ 1: Is Form 10-IE mandatory to file?

Ans: Yes, it is mandatory to file Form 10-IE only in case, you want to opt for new tax regime and have Income under the Head “Profits and Gains of Business and Profession.”

FAQ 2: What will happen if Form 10-IE is applicable to me and I fail to file before filing ITR?

Ans: In case you do not file form 10-IE before filing your ITR, you cannot opt for new tax regime.

FAQ 3: While submitting the form 10-IE, displays “Invalid Input” or “Submission Failed!”. What should I do?

Ans: Before, filing Form 10-IE please update “Contact Details” (or “Key Person Details” in case you are an HUF) under “My Profile” and ensure that all mandatory fields are filled.

After updating your Contact details from your profile, you can re-login and try again.

FAQ 4: While filing Form 10-IE, the AO details or Date of Birth/ Incorporation getting pre- filled. What should I do?

Ans: Please delete the old draft of the form by clicking on “Delete Draft” and try re-submitting Form 10-IE.

FAQ 5: While submitting the form 10-IE, designation of Karta of HUF is not getting pre-filled under Verification tab. What should I do?

Ans: You are requested to update the “Key Person Details” under “My Profile” section. Re-login to the e-Filing portal and try again.

FAQ 6: I do not have any business income. While filing Form 10-IE, I am unable to select “No” under “Basic Information” tab. What should I do?

Ans: In case you don’t have any business, income and are required to file ITR 1/ ITR 2, there is no need to file Form 10-IE in order to opt for the new tax regime under Section 115BAC of the Income-tax Act, 1961. The option to exercise the benefit under Section 115BAC, in case you do not have business income, can be claimed while filing the respective ITR form (ITR 1/ ITR 2).

Form 67

FAQ 1: When I am trying to upload attachments while filing statutory forms, certain errors are being displayed on the page. What should I keep in mind while uploading attachments on the e-Filing portal?

Ans: The error might be due to naming convention used in the file. Please avoid using any special characters in the file name and keep the file name small. In addition, the size of the attachment should be less than 5 MB and the attachment should be in PDF or Zip format only.

Form 10BA

FAQ 1: While submitting Form 10BA, the page displays the error: “Error: Please enter valid values”. What should I do?

Ans: In case you are facing such issue while submitting the form, ensure that steps mentioned for updating profile are completed. Additionally, delete the old draft of the form by clicking on “Delete Draft”. Re-log in to the e-Filing portal and try again

Form 35

FAQ 1: While submitting Form 35, the page displays the error “Appeal fees paid should be either of Rupees 250, 500 or 1000 as the case may be” while entering the appeal fees challan details. What should I do?

Ans: Open the 4th panel, i.e., “Appeal details”

  • Please ensure that the mandatory fields like “Amount of income assessed” etc. are updated.
  • In case of TDS appeal, it may be selected as “Not Applicable”.

Once these fields are updated, go to 7th panel i.e., “Appeal filing details” and try deleting and re- entering the challan details.

Form 10-IC

FAQ 1: While filing Form 10IC, I had selected “Yes” for “Whether option under sub-section (4) of section 115BA has been exercised in Form 10-IB?” Even then, the pre-filled “Previous Year” and “Date of filing of Form 10-IB” fields were missing. What should I do?

Ans: You should delete the ‘Draft’ Form 10-IC which is already saved in “File Income-tax Forms” and start the fresh filing of the Form.

Form 10-IC

FAQ 1: While filing Form 10IC, I had selected “Yes” for “Whether option under sub-section (4) of section 115BA has been exercised in Form 10-IB?” Even then, the pre-filled “Previous Year” and “Date of filing of Form 10-IB” fields were missing. What should I do?

Ans: You should delete the ‘Draft’ Form 10-IC which is already saved in “File Income-tax Forms” and start the fresh filing of the Form.

Form 10-IB & 10-ID

FAQ 1: While filing Form 10-IB, the Basic details of the Company were not auto-populated correctly from “My Profile”. What should I do?

Ans: You should delete the ‘Draft’ Form 10-IB which is already saved in “File Income-tax Forms” and start the fresh filing of the Form.

FAQ 2: While filing Form 10-ID, the “Assessing Officer” details were not getting auto- populated from “My Profile”. What should I do?

Ans: You should delete the ‘Draft’ Form 10-ID which is already saved in “File Income-tax Forms” and start the fresh filing of the Form.

Availability of audit reports and process flow steps in e-filing 2.0

A. Process Flow

For all Audit Forms except Form 15CB and Form 10CCB

StepsAction byAction Description
Step 1TaxpayerAdd CA in My CA Functionality under Taxpayer login. If CA is already added, skip to Step 2.
Step 2TaxpayerAssign Form for the relevant AY/FY+ PAN+ Membership No. combination either through My CA Functionality or File Forms Functionality by selecting Filing Type and Attachments (wherever applicable) under Taxpayer Login.
Step 3CANavigate to Worklist For Your Action in Client Request List (only if CA is added for first time as in Step 1). If CA is already added, go to Forms Request List and Accept the Request under CA Login.
Step 4CANavigate to Worklist For Your Action in Pending for Filing List and click on File Form under CA Login.
Step 5CAPrepare and File Form, upload attachments (wherever applicable) and submit using DSC under CA Login.
Step 6TaxpayerNavigate to Worklist “For Your Action” and click on Accept and complete the process by using prescribed modes of e-verification under Taxpayer Login.
Step 7CA/ TaxpayerThe submitted Form can be downloaded from View Filed Forms Functionality for both CA and Taxpayer Login

B. Process Flow

Applicable for Form 15CB and Form 10CCB

StepsAction byAction Description
Step 1TaxpayerAdd CA in My CA Functionality under Taxpayer login. If CA is already added, skip to Step 2.
Step 2TaxpayerAssign Form for the relevant AY/FY+ PAN+ Membership No. combination through My CA Functionality by selecting Filing Type under Taxpayer Login.
Step 3CANavigate to e-file Form. Select Form and fill PAN of the Taxpayer for which you wish to fill the Form and other AY/FY details under CA Login
Step 4CAPrepare and File Form, upload attachments (wherever applicable) and submit using DSC under CA Login.
Step 5TaxpayerNavigate to Worklist “For Your Action” and click on Accept and complete the process by using prescribed modes of e-verification under Taxpayer Login.
Step 6CA/ TaxpayerThe submitted Form can be downloaded from View Filed Forms Functionality for both CA and Taxpayer Login

C. List of audit Report

Sl. No.  Form No.  Form DescriptionMode of Submission
13ACAudit Report under section 33AB (2)Online
23ADAudit Report under section 33ABA (2)Online
33AEAudit Report under section 35D (4)/35E (6) of the Income-tax Act, 1961Online
  4  3CA-3CDAudit report under section 44AB of the Income-tax Act, 1961, in a case where the accounts of the business or profession of a person have been audited under any other lawOffline
53CB-3CDAudit report under section 44AB of the Income-tax Act, 1961, in the case of a person referred to in clause (b) of sub-rule (1) of rule 6GOffline
63CEAudit report under sub-section (2) of section 44DA of the Income-tax Act, 1961Online
  7  3CEAReport of an accountant to be furnished by an assessee under sub-section (3) of section 50B of the Income -tax Act, 1961 relating to computation of capital gains in case of slump saleOnline
83CEBReport from an accountant to be furnished under section 92E relating to international transaction(s) and specified domestic transaction(s)Online
93CEJAReport from an accountant to be furnished for purpose of section 9A regarding fulfilment of certain conditions by an eligible investment fundOnline
  10  3CLAReport from an accountant to be furnished under sub-section (2AB) of section 35 of the Act relating to in-house scientific research and development facilityOnline
1110BAudit report under section 12A(1)(b) of the Income-tax Act, 1961, in the case of charitable or religious trusts or institutionsOnline
    12    10BBAudit report under section 10(23C) of the Income-tax Act, 1961, in the case of any fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in sub- clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of section 10(23C)Online
1310CCBAudit report under sections 80-I(7)/ 80-IA(7)/ 80-IB/ 80-IC/ 80-IAC/ 80-IEOnline
1410CCCCertificate under sub-rule (3) of rule 18BBE of the Income-tax Rules, 1962Online
1510CCFReport under section 80LA(3) of the Income-tax Act, 1961Online
1610DAReport under section 80JJAA of the Income-tax Act, 1961Online
1715CBCertificate of an accountantOnline/ Offline
1829BReport under section 115JB of the Income-tax Act, 1961 for computing the book profits of the companyOnline
  19  29CReport under section 115JC of the Income-tax Act, 1961 for computing Adjusted Total Income and Alternate Minimum Tax of the person other than a companyOnline
2056FReport under section 10A or 10AA of the Income-tax Act, 1961Online
216BAudit report under section 142(2A) of the Income-tax Act, 1961Online
2266Audit Report under clause (ii) of section 115VW of the Income-tax Act, 1961Online

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