1. WEF 1-4-2014 Tax Audit per CA be 60 2. CBDT to provide No. of Tax Audits

The average Tax Audit per CA were 27 in Financial Year 2010-11. 

Tax Audit Limit Increased From 45 to 60 for audits conducted during the financial year 2014-15 and onwards. - (11-02-2014) http://www.icai.org/post.html?post_id=10354 In view of the enhancement of professional competence of members to perform quality services in an IT-enabled environment, the Council of the Institute at its 331st meeting held from 10th to 12th February, 2014 has decided to increase the "specified number of tax audit assignments" for practicing Chartered Accountants, as an individual or as a partner in a firm , from 45 to 60. The said limit will be effective for the audits conducted during the financial year 2014-15 and onwards. Accordingly, the Council Guidelines No.1-CA(7)/02/2008, dated 8th August,2008 stands amended from 1.4.2014 as under:- In the Council General Guidelines, 2008, the Council Guidelines No.1-CA(7)/02/2008, dated 8th August,2008, in Chapter VI "Tax Audit assignments under Section 44AB of the Income-tax Act, 1961 ", in Explanation given in Para 6.1, in sub-para(a) and sub-para(b), the figure "45" be substituted with the figure "60".

CBDT to provide details of No. of Tax Audit & Auditors to RTI Applicant

http://taxguru.in/chartered-accountant/cbdt-to-provide-details-of-no-of-tax-audit-auditors-to-rti-applicant.html

by Advocate  B.S.K.RAO

CBDT has provided Tax Audit Data to ICAI based on the returns e-filed during the financial year 2010-11. This has been published in one of the leading Private Website for CAs on 16^th day of November 2011. Herein CBDT has provided information about total number of tax audit returns filed in respect offinancial year 2010-11 as 16,16,096 and were conducted by 59,472 auditors throughout India. Furnishing this as proof, I have filed RTI Application before Under Secretary (TPL-III), Central Board of Direct Taxes, North Block, New Delhi-110001 and sought following information:-

(1)  Copy of the letter issued to ICAI in respect of the above matter.

(2) Also provide similar information relating to the next financial year 2011-12 with particulars of total number of tax audit return filed & number of auditors conducting the same.

            In response to the above application CBDT has not provided the information sought even on 1^st Appeal before Deputy Secretary (ITA-II), Central Board of Direct Taxes, New Delhi-110001. I preferred 2^nd Appeal before CIC, CIC issued directions to CBDT to provide information sought by me, to promote transparency in framing policy, procedure in administration of Income-Tax Act. Copy of the CIC order furnished below:-

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CENTRAL INFORMATION COMMISSION

Room No. 307, 2^nd Floor, B-Wing, August Kranti Bhawan

Bhikaji Cama Place, New Delhi-110066

Website: cic.gov.in

Telephone No.: +91-11-26105682

File No.CIC/RM/A/2013/000460

 Appellant :   Shri.B.S.K.Rao, Shimoga

Public Authority :    OSD(ITA.II) and DS(ITA.II), CBDT,  New Delhi

Date of Hearing :  11.10.2013

Date of Decision :  11.10.2013

Heard today, dated 11.10.2013 through video conferencing,

Appellant is present.

The Public Authority is absent.

FACTS

            Vide RTI dt.8.12.12, appellant had sought information on 2 points relating to tax audit datafor FY 2011-12.

2.         CPIO/OSD(ITA.II) vide letter dt.18.1.2013, informed appellant that the information sought is not maintained in this office and hence cannot be provided.

3.         An appeal was filed on 22.1.13 requesting that his RTI may be transferred to the appropriate authority who have this information.

4.         AA vide order dt.27.2.13, directed US(ITA-II)/CPIO to re-examine the matter and furnish requisite information in respect of query no.1 while response in respect of query no.2 of CPIO was upheld.

5.         Submissions made by the appellant were heard. Appellant submitted that he has not been provided information sought by him in his RTI in respect of his query 2(b), when similar information has been provided to ICAI.

DECISION

6.         The Commission finds that the information sought by the appellant is of statistical nature which should be available with the Directorate of IT(Systems). We direct CPIO to provide information sought by the appellant within three weeks from date of receipt of the order. If the CPIO is not the repository of the information, then it should be transferred to the appropriate CPIO, under information to the commission and the appellant.

The appeal is disposed of,

 Sd/-

(Rajiv Mathur)

Central Information Commissioner

Authenticated true copy forwarded to:-

The OSD(ITA.II) and CPIO CBDT,

Department of Revenue,

North Block, New Delhi.

The DS(ITA.II) and First Appellate Authority

CBDT

Department of Revenue,

Room No.247A, North Block,

New Delhi

Sri B.S.K.Rao,

Auditor & Tax Advocate,

BDKRAO, Beside SBI, Tilak Nagar,

SHimoga, Karnataka State-577201

(Raghubir Singh)

Deputy Registrar

 11.10.2013