Question ID :
44712
082701
While doing Tax Audit of a cooperative Society whose statutory Audit is done by Department of cooperatives through its Inspectors ,Inspector's name is to be filled in Form 3CA
However in Express ITR software of KDK Software asks for CA Auditors particulars and ICAI membership etc
What to do
Posted by
Mahesh Kumar
on
Aug 20, 2024
Filed Under
AUDIT
In the case where the statutory audit of a cooperative society is conducted by the Department of Cooperatives through its Inspectors, and not by a CA, you should fill in the inspector's name in Form 3CA as the statutory auditor. In the Express ITR software, which asks for the CA auditor's particulars and ICAI membership details, either leave these fields blank or enter 'N/A' since no CA auditor was involved. Additionally, if necessary, provide a clarification in the remarks section, stating that the statutory audit was done by the Department of Cooperatives. Ensure all other tax audit report details are accurate per the Income Tax Act requirements for the cooperative society.
Posted by
SACHIN KUMAR RAI on
May 12, 2025