Income Tax Various Due date to file Income Tax Audit Reports and Forms approaching. Only One day to go for Direct Tax Due Date i.e. 30th September 2022. Deadline for Various Statutory forms like FORM 3CB-3CD, Form 3CA-3CD, Form 10A etc. is tomorrow. Taxpayers who haven’t filled all the required forms yet they need to file, hurry up and complete your compliance before the due date.
Here we are sharing the all Statutory Forms whose due date is approaching, check the list below.
List of Statutory Form Due for 30th September 2022:
Compiled list of forms that CAs need to file by 30th Sep.
1. Form 3CB-3CD
To discourage tax avoidance and evasion, the requirement of a tax audit was introduced by the Finance Act of 1984, by inserting a new section 44AB w.e.f Assessment Year 1985-86.
A person who is not required by or under any other law to get its accounts audited is required to furnish report of audit of the accounts under section 44AB in Form 3CB along with the required particulars in Form 3CD.
2. Form 3CA-3CD
To discourage tax avoidance and evasion, the requirement of a tax audit was introduced by the Finance Act of 1984, by inserting a new section 44AB w.e.f Assessment Year 1985-86.
A person who is required by or under any other law to get its accounts audited is required to furnish report of audit of the accounts under section 44AB in form 3CA along with required particulars in Form 3CD.
3. Form 10A
Form 10A is used by a charitable or religious trust for applying and obtaining 12A registration. Form 10A can be filed online using a digital signature.
4. Form 29B
Form 29B is a report under Section 115JB for computing the book profits of the Company. The same is to be furnished by a CA for a Company to which Section 11JB applies. This helps the assessee ensure correct computation of book profits to avail the resultant MAT credit arising out of the tax computed in accordance with the Income Tax Act.
5. Form 10CCB
This Form defines the Audit report under section 80-I(7)/80-IA(7)/80-IB/80-IC.
6. Form 10BB
Audit 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).
7. Form 29C
Report under section 115JC of the Income-tax Act, 1961 for computing Adjusted Total Income and Alternate Minimum Tax of the person other than a company.
8. Form 10DA
Report under section 80JJAA of the Income-tax Act, 1961
9. Form 56F
Form of particulars to be furnished along with return of income for claiming deduction under clause (b) of sub-section (1B) of section 10A.
10. Form 3CEA
Report 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 sale.
11. Form 66
Form for submission of Compliance Certificate with the Registrar of Companies.
12. Form 3CE
Form 3CE is an aspect of filing Income Tax Returns and being an audit report format, it is needed by Section 44DA. This form is based on Section 44DA (2) of the Income Tax Act, 1961 and Rule 6GA. Form 3CE is particularly for non-residents of India or foreign companies doing business in India.
13. Form 3AC
Form 3AC is a audit report under section 33AB(2) 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 law.
14. Form 3AE
Form 3AE is an audit report under section 35D(4) or 35E(6) of the Income Tax Act, 1961. Form 3AE must be provided by a practising Chartered Accountant.
15. Form 3AD
Form 3AD is a audit report under section 33ABA(2) of the Income-tax Act, 1961, in a case where the accounts of the business of a person have been audited under any other law. Form 3AD must be provided by a Chartered Accountant.
Taxpayers need to file all the above mentioned form before or till 30th September 2022 to avoid penalty.
