MANDATORY E- FILLING OF AUDIT REPORTS U/S 44AB, 92E, 115JB FOR AY 2013-14

Notification No. 34/2013 [F.NO.142/5/2013-TPL]/SO 1111(E)

Dated 1-5-2013

CBDT has notified Income-tax (3rd Amendment) Rules, 2013 under these rules ,various rules regarding Income tax return for assessment year has been amended.

It is mandatory to file audit reports u/s 44AB, 92E, 115JB through online facility. Once the information is filled with such forms. It would not be possible to change or modify in any way. Following are some details regarding same:-

PARTICULAR	FORM	DUE DATE
U/s 44 AB where total income exceeds Rs.1cr	Form 3CA,3CB,3CD	30.09.2013 or 30.11.2013 if sec 92E applies
U/s 92E in case of international transactions or specified domestic transactions	Form 3CE	30.11.2013
U/s 115JB where provisions of mat applies	Form 29B	30.09.2013 or 30.11.2013 if Sec 92E applies

Regards

CA. Mona Singhal

Partner

Arpit Gupta & Associates

Chartered Accountants

701, Nirmal Tower,

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