Important Keyword: CA, Income Tax Account, ITR Website Credentials, Tax Audit.
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How to Add CA in Income Tax Portal
If an assessee is subject to a tax audit under the Income Tax Act, they must appoint a Chartered Accountant (CA) through their account on the income tax e-filing portal. Here’s a simplified guide to help you through the process:
Login to the e-Filing Portal: Start by logging into your account on the Income Tax e-Filing portal using your user ID and password.
Add the Appointed CA: Once logged in, go to the section where you can add a CA. Enter the CA’s membership number and other required details.
Confirm the Appointment: After adding the CA, confirm the appointment. This step links the CA to your account.
CA Uploads the Tax Audit Report: Once the CA is added and the appointment confirmed, the CA can log into the portal to upload the Tax Audit Report on your behalf.
Prerequisites for Adding a Chartered Accountant on the Income Tax e-Filing Portal
Before you can add a Chartered Accountant (CA) to your account on the income tax e-filing portal, ensure you have the following details ready:
CA Membership Number: This is the unique identification number assigned to the CA by the Institute of Chartered Accountants of India (ICAI).
Name of Chartered Accountant: The full name of the CA as registered with ICAI.
Validity Date: The date until which the CA’s membership is valid. This ensures that the CA is currently authorized to practice and handle your tax audit.
Steps to Add CA on Income Tax Portal
Login to Income Tax Account Visit the e-Filing portal and login using user ID and password.
My Chartered Accountant (CA) Click on Authorized Partners > My Chartered Accountant (CA) option from the dashboard.
Add CA Click on the “Add CA” option and enter the required details such as CA Membership Number, Name of Chartered Accountant & Validity duration.
File Income Tax Forms After adding a CA to your account, you can file income tax forms that can be reviewed by the assigned CA. Navigate to the “File Income Tax Forms” as shown below:
Navigate to the appropriate form – in this case, we are taking Form 3CD-3CB Once you reach the income tax forms page, select the 2nd page or use the search bar and enter the query “Form 3CD-CB”
Enter Details Enter the required details as mentioned under the form and do not attach any file and click on continue.
Some additional details: While filing form 3CD-CB, select the filing type as original and the appropriate assessment year and assign a chartered accountant by selecting a name. Do not add any attachments and hence, clicking on continue will automatically add the CA.
Important Keyword: Bank Account, Income Tax Account, Pre-Validate Account, Verify Bank Account.
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Why do we have to Pre-validate our Bank Account?
To ensure the smooth receipt of your Income Tax Refund, it’s essential to pre-validate your bank account on the e-Filing portal. The Income Tax Department mandates that refunds are issued only to pre-validated bank accounts linked to your PAN. Here are the services provided by the “My Bank Account” section on the new e-Filing portal, which you can access post login:
Add and Prevalidate Bank Account: Add your bank account details and complete the prevalidation process to make it eligible for receiving tax refunds.
Remove Bank Account: Remove a closed or deactivated bank account from your profile.
Nominate Bank Account for Refund: Choose a validated bank account to receive your Income Tax refund.
Remove Bank Account Nomination: If you no longer wish to receive tax refunds in a particular account, you can remove its nomination.
Enable or Disable EVC: For individual taxpayers, you can enable or disable the Electronic Verification Code (EVC) for your validated bank account.
Revalidate Failed Bank Account: If the prevalidation of your bank account fails, you can attempt to revalidate it.
Prerequisites
To utilize the “My Bank Account” services on the e-Filing portal effectively, taxpayers must meet the following prerequisites:
Registered User: Ensure you are a registered user on the e-Filing portal with a valid user ID and password.
PAN Linked with Bank Account: Your PAN must be linked with the bank account that you wish to prevalidate.
Active Bank Account: The bank account should be active and must meet the following conditions:
Linked with your PAN.
Linked with a registered mobile number (mandatory) and email ID (optional).
Valid Mobile Number:
The mobile number should be registered with the e-Filing portal.
The same mobile number should be linked with the active bank account.
Steps To Pre-validate Bank Account Details
Log in to the e-Filing Portal Login to the e-filing portal using your user ID and password.
My Profile Click on the option of profile from the top right.
Bank Account Click on the Bank Account option.
My Bank Accounts Page On the My Bank Accounts page, the Added, Failed and Removed Bank Accounts tabs will be displayed.
Nominate a Bank Account for Refund from Multiple Bank Accounts
In order to nominate your bank accounts for refund, visit the bank account page as explained from above.
Next, click on the toggle option presented under the “Nominate for Refund” column against the bank accounts you wish to nominate for refund.
Click on continue to confirm that you wish to nominate the selected bank account.
Important Keyword: Demat Account, Income Tax Account, Pre-Validate Account, Verify Demat Account.
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How To Pre-validate the Demat Accounts on the Income Tax e-Filing Portal?
It is essential to verify the Income Tax Return (ITR) after filing it. The Income Tax Department (ITD) begins processing the return only after the verification is completed. The ITD provides several methods to verify returns, allowing taxpayers to choose between electronic and physical verification. One of the electronic methods is e-Verifying returns through a Demat Account. This process involves generating an Electronic Verification Code (EVC), which requires the Demat Account to be prevalidated.
The “My Demat Account” service on the e-Filing portal offers various functionalities:
Add a new Demat account.
Remove an existing Demat account.
Enable or disable EVC for verification.
Update primary contact details according to the contact information linked with the Demat account.
Re-validate a Demat account if the previous validation attempt failed.
These features ensure that the Demat account is properly linked and validated for seamless electronic verification of the ITR.
Prerequisites
To effectively use the “My Demat Account” service on the e-Filing portal, ensure you meet the following prerequisites:
Registered User: You must be a registered user on the e-Filing portal with a valid user ID and password.
Valid Demat Account: Ensure you have a valid Demat account with either NSDL or CDSL, linked to your PAN.
For NSDL: You need the DP ID and Client ID.
For CDSL: You need the Demat account number.
Valid Contact Information: Your mobile number and email ID must be linked with your Demat account.
These requirements are crucial for the smooth functioning of services related to your Demat account, such as generating the Electronic Verification Code (EVC), updating contact details, and validating the account for electronic verification of your ITR.
Steps To Pre-Validate Demat Accounts
Login to e-filing portal Login to the Income Tax e-filing portal.
My Profile Click on the my profile option from the top right.
Demat Account Click on the Demat account option from the left.
View Demat Accounts You will be able to view the list of Added, Failed and Removed Demat Account along with the option to Add Demat Account.
Important Keyword: e-Nivaran, e-Nivaran Status, Income Tax Account, Tracking Grievance.
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What is Income Tax Grievance on the e-Filing portal?
The Income Tax Department (ITD) has introduced Grievance to streamline the resolution process for taxpayer concerns within the income tax platform. This initiative facilitates a paperless mode for lodging complaints, covering various aspects such as:
Grievances related to the Assessing Officer.
Issues pertaining to the e-Filing portal.
Concerns with the Centralized Processing Centre (CPC).
Matters concerning the TDS Reconciliation Analysis and Correction Enabling System (TRACES).
Directorate of Income Tax (Systems) grievances.
Queries related to National Securities Depository Limited (NSDL).
Concerns with Unit Trust of India (UTI).
Issues with SBI-refund banker services.
This system ensures prompt and efficient resolution of taxpayer problems. It integrates both offline and online complaint mechanisms into a centralized system to prevent duplication. Upon filing a complaint, the system automatically assigns it to the relevant department for resolution. Additionally, taxpayers can track the progress of their complaints and receive timely updates regarding their resolution status.
Types of Grievance
This section encompasses the following departments:
e-Filing
Assessing Officer (AO)
Centralized Processing Centre for TDS (CPC-TDS)
UTI Infrastructure Technology and Services Limited (UTIITSL)
National Securities Depository Limited (NSDL)
Centralized Processing Centre for Income Tax Returns (CPC-ITR)
State Bank of India (SBI)
Directorate of Income Tax (Systems) (DIT Systems)
Steps to File Income Tax Grievance Report
Follow steps 1 through 6 if you are an unregistered user and steps 7 through 12 if you are a registered user
e-Filing Portal Visit the e-Filing portal and scroll down to the footer and click on the Grievances option under the contact us section.
Enter Details Click on the “I have a PAN/ TAN” option if you have one or select the other option. Enter the number in the space provided and click next.
Login to Account If you select the first option, you will be redirected to the login page, enter the valid credentials and complete the login process.
Submit a Grievance You will moved to the submit a grievance page. Select the appropriate option from the options provided and submit the grievance details.
Success Once done, you will receive a success message on your screen and will also receive a transaction ID. You will also receive an email on your registered email ID.
Steps to Track or View Income Tax Grievance
Select the option to View Grievance from the bottom of the e-Filing portal page
Select the appropriate option and enter the details such as:
Important Keyword: CA, CA Registration, Income Tax Account.
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Register CA on Income Tax E-filing Portal
To upload the Tax Audit Report for their clients, a Chartered Accountant (CA) in practice must register on the Income Tax e-Filing Portal as a Tax Professional. This involves creating a professional account specifically for this purpose, as individual accounts cannot be used by professionals such as CAs for tax-related submissions.
Features for CA on the e-Filing Portal
The updated portal offers registered users the ability to:
View a list of their authorized Chartered Accountants (CAs).
Assign forms to a CA for handling.
Withdraw assigned forms from a CA.
Activate a CA for collaboration.
Deactivate a CA if necessary.
Prerequisites for registering a CA on the Tax e-Filing portal include:
CA Membership Number.
Enrollment Date for CA registration.
PAN registered on the e-Filing portal.
Valid and Active Digital Signature Certificate (DSC) registered with the specified PAN.
Steps to Register Chartered Accountant on e-Filing Portal
Register Yourself Click on the option to register
User Type – Chartered Accountant Select User Type as ‘Chartered Accountant’
Enter Required Details Fill in all the mandatory details like PAN, Name, DOB, Membership Number and Enrollment Date on the Basic Details page and click Continue.
Enter Contact Details On successful validation with the ICAI database, the Contact Details page appears. Enter all the mandatory details like Primary Mobile Number, Email ID, and Address, and click Continue.
Validate Details Two separate OTPs are sent to your mobile number and email ID (entered in step 4). Enter the 2 separate 6-digit OTPs received on your mobile number and email ID and click Continue.
Verify Details Check if all the details entered are correct. Edit the details in the screen, if necessary, then click Confirm.
Set up Password On the Set Password page, enter your desired password in both the Set Password and Confirm Password textboxes, set your personalized message, and click Register.
Success Message Click Proceed to Login to begin the login process. Your login details will be emailed to your primary email ID.
The Income Tax Department will send a User ID to the CA’s email. For example: ARCA123456 [ARCA stands for Authorised Representative CA and 123456 represents Membership No.]
Add CA to Your Account
Go to the My Chartered Accountant(s) view and click on the Add CA option
Enter the Membership Number of the CA and the data will automatically appear
Enter the validity period for the CA
Click on confirm and you will receive a transaction ID.
Steps to View List of Authorized CAs
Login to the new e-filing portal
Click on Authorized Partners > My Chartered Accountant (CA)
The page that appears reveals the list of all the active and inactive CAs under the respective tabs
The user can also click on the option “View Assigned Form(s)” to view the status and details of all the forms assigned to the specific CA.