According to proviso to the Rule 12(2) r.w. Section 44AB, the liability to furnish the Tax Audit Report electronically is on assessee. There is no liability on CA.
The Fault will be on part of client not CA because assessee is required to upload audited financial statements before filing of itr, and before doing so he has to add CA.
As the duty to file/upload tax audit report before assessing officer is of client only, hence, the fault to not file and/or missing any particular related to that report is only on part of client.
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Comments
CA. Aishwarya Sarawgi
24-Oct-2015 , 06:34:55 pmAccording to proviso to the Rule 12(2) r.w. Section 44AB, the liability to furnish the Tax Audit Report electronically is on assessee. There is no liability on CA.
Abhilash Jha
25-Oct-2015 , 07:35:59 pmThe Fault will be on part of client not CA because assessee is required to upload audited financial statements before filing of itr, and before doing so he has to add CA.
Mr. Amit Arora
29-Oct-2015 , 06:04:10 pmThere is no liability as such of chartered accountant, but in good practice ca should inform to client.
Deepa Jain
31-Oct-2015 , 07:00:58 pmAs the duty to file/upload tax audit report before assessing officer is of client only, hence, the fault to not file and/or missing any particular related to that report is only on part of client.