How to upload Form 3CD on income tax portal

A tax audit involves an expression of the tax auditor’s opinion on the truth and correctness of certain factual details, furnished by the assessee to the Income Tax Authorities. This is done to ascertain the correctness of details of income as provided by the assessee. A Chartered Accountant, prepares a report on the financial statements prepared by the assessee. This report will either be in the form of 3CA or 3CB. Form 3CA is for those persons whose accounts have been audited under any law other than the Income Tax laws. Form 3CB is for those persons whose accounts have been audited under income tax laws.
Form 3CD is a statement of particulars involving 44 clauses containing reporting clauses of various matters. 

Form 3CD:
Form 3CD is further divided into two parts- 

  1. Basic details of assessee
  2. Particulars of various compliances under the income tax laws

Let us understand the procedure of filing form 3CD on the income tax portal.

Step by step procedure to file a 3CA-3CD form on the income tax portal:

  1. Assessee must login to his account and add CA. To add CA, after login go to Authorised aprtners tab and select My CA. Enter membership number of CA and proceed. After this CA will be added.
  2. Next step is assigning form 3CD to the CA. Log in to the assessee’s account. Go to file tab and select income tax forms. Go to file income tax forms.
  1. Click on 3CA-3CD accordingly and assign such form to CA.
A screenshot of a computer

Description automatically generated
  1. CA will then login through his Professional account and accept the form assigned by the assessee.
A screenshot of a computer

Description automatically generated
  1. If the CA choose to reject the request, he will have to provide the reason for the rejection of the service request. On successful acceptance of the request, a success message is displayed along with a Transaction ID. Please keep a note of the Transaction ID for future reference. Click Back to Worklist to fill the Form. 
  1. CA will then on his Worklist, under the Pending for Filing tab, will click File Form against the form 3CA-3CD accepted.
  1. On the Form 3CA-3CD page, click Continue to proceed. 
  1. After this stage, the CA will start filing details in the offline utility to generate JSON file containing audit details. Upon successful generation of the JSON file, the file will be uploaded to the portal for submission along with Signed Balance sheet and P & L of the assessee.
  1. After successfully submitting the form, taxpayer will have to accept the form which will be available under his profile section’s worklist tab for “pending for acceptance”. Upon accepting the form using the DSC of taxpayer, the form 3CD filing procedure will complete. You will also receive a confirmation message on your email ID and mobile number registered with the e-Filing portal.
A screenshot of a computer

Description automatically generated

Form 3CD is a statement containing particulars of assessee and his various compliances as per income tax laws. Filing of form 3CD is a combined process to be done by the taxpayer and his CA on the income tax portal. From assigning of form to CA till acceptance of form filed from CA’s end by taxpayer, the procedure to file form 3CD involves a critical analysis of all the 44 clauses mentioned in the report.

About Author:
CA Chinmay Shirish Agate
Chinmay Agate is a Practicing Chartered Accountant having 4+ years of experience and expertise in the field of Direct Taxation and Auditing compliances. In the past, he worked in various CA firms and comes with wide industry experience from services, retail to manufacturing to trading where he has handled various complex assignments. He has keen interest in Forex and Derivative knowledge as well as fundamental analysis.

Chat now!
Inquire about our products
Hi Sinewave Team..