CBDT releases FAQ’s related to filing of Form 3CEB
Central Board of Direct Taxes releases frequently asked question’s related to filing of Income tax Form 3CEB:
Q-1 : What are the essential’s for filing of Income tax Form 3CEB?
Ans : Income tax Taxpayer and Chartered Accountants are registered on the e-Filing portal with valid user ID & password Status of Permanent account number of Income tax taxpayer and Chartered Accountants is active Income tax Taxpayer has assigned CA for form 3CEB Chartered Accountants & Income tax Taxpayer has a valid and active Digital Signature Certificate.
Q-2: What is the process to filling Income tax Form 3CEB ?
Step 1: Taxpayer needs to add a Chartered Account to whom he/she wants to assign the form. Taxpayers may add Chartered Accountants by navigating via Authorised Partners → My Chartered Accountant → Add Chartered Accountants. Optionally, taxpayers may navigate via e-File → Income Tax Forms → File Income Tax Forms → Income tax Form 3CEB .
Step 2: After successfully adding Chartered Accountants, the income tax taxpayer requires to assign Form 3CEB. Income tax Taxpayers are apply to navigate to e-File → Income Tax Forms → File Income Tax Forms & Select Form 3CEB. Form can be assigne to Chartered Accountants CA by selecting Chartered Accountants Name, Assessment Year & Filing Type. If Chartered Accountants is not added, you can navigate to Authorised Partners → My Chartered Accountant to add CA.
After assignment of form to CA
Step 3: After properly assignment of form to Chartered Accountants, form shall be available in the Chartered Accountant’s worklist → For Your Action. Chartered Accountants can either reject or accept the assignment. In case Chartered Accountants rejects the assignment, the form requires to be reassigned from the Income tax taxpayer end.
Step 4: In case Chartered Accountants accepts the assignment, Chartered Accountants is required to fill all the necessary details in online form or offline utility
- Income tax E-form Chartered Accountants navigates to Worklist → For Your Action→ Pending for Upload and fill all the necessary details and submits the form using Digital Signature Certificate
- Offline utility Chartered Accountants generates JSON/XML and uploads the XML/ JSON under Worklist → For Your Action→ Pending for Upload and verifies the same using Digital Signature Certificate. (XML should be uploaded in .zip zipped folder)
Step 5: Form uploaded by Chartered Accountants shall be available under Taxpayer’s worklist → For Your Action → Pending for Acceptance. Income tax Taxpayers may either reject or approve the form. Form submission will be completed after taxpayer’s approval.
Q-3 : How can I assign Income tax Form 3CEB to Chartered Accountants?
Ans: Income tax Taxpayer is requested to navigate to e-File → Income Tax Forms → File Income Tax Forms and select Income tax Form 3CEB. Form can be assigned to CA by selecting Chartered Accountants, Name, Assessment Year & Filing Type. If Chartered Accountants is not added, you can navigate to Authorised Partners → My Chartered Accountant to add Chartered Accountants.
Q-4 : What is the procedure to approve Income tax Form 3CEB?
Ans : Form uploaded by Chartered Accountants shall be available under “For your action” tab in Income tax Taxpayer’s Worklist. Income tax Taxpayers may either approve or reject form 3CEB. Once taxpayers approve the form and verify the same, filing of form is considered as Completed.
Q-5 : How can I generate UDIN and update the same for Income tax Form 3CEB?
Ans : Practicing chartered accountant can generate UDIN via udin.icai.org website. After logging with valid credentials on Income tax portal, user must click ‘View/Update UDIN details’ under “e-file → Income tax Forms” tab to update UDIN
Q-6 : What should be done while getting the error “INVALID UDIN” at time of updating the UDIN?
Ans : Before updating the Unique Document Identification No, Chartered Accountants must ensure:
- Unique Document Identification Number must be valid as per UDIN portal.
- The Unique Document Identification Number should belong to the given member registration number(MRN).
- UDIN No must not be revoked at the UDIN portal.
- The Unique Document Identification Number should be generated for the same Assessment Year for which form is filed.
- Unique Document Identification Number must be generated for form 3CEB.
Q-7: While filing Income tax Form 3CEB, I am getting an error message “SOMETHING WENT WRONG PLEASE TRY AFTER SOME TIME” or “SUBMISSION FAILED NO RESPONSE RECEIVED FROM SERVER” How to resolve the issue?
Ans : Income tax Taxpayer and Chartered Accountants must ensure :
- Chartered Accountants profile & Income tax Taxpayer should be complete & updated.
- Status of Chartered Accountants is “Active” under Taxpayer Login → Authorised Partners → My Chartered Accountant
- Chartered Accountants and Taxpayer should have a valid Digital Signature Certificate & be registered on the portal.
Q-8 : I am unable to upload Income tax Form 3CEB due to the error “INVALID Digital Signature Certificate”. What should I do?
Ans : Taxpayer’s and Chartered Accountant’s must ensure:
- Digital Signature Certificate should be valid and not expired.
- The Digital Signature Certificate management utility (emBridge) should be updated to generate signature files.
- Digital Signature Certificate should be registered on income tax portal in personal login of the user
Q-9 : While assigning form to Chartered Accountants, I am getting an error “PLEASE SELECT CORRECT FILING TYPE”. What should I do?
Ans : Taxpayers to ensure that they choose the correct Filing Type (Original/Revised) and Assessment year combination. Please note that only one original is allowed for a particular Permanent account number & Assessment Year combination.
Q-10: Which Special characters are allowed in JSON/XML while filing Income tax Form 3CEB?
Ans : Only following special characters are allowed in Forms.
Hyphen (-); Single quote (‘); Space ( ); Comma (,); SemiColon (;); Forward slash (/); And (&); Round bracket (); Dot/Full Stop (.); Underscore (_). Don’t use other special characters such as (~, @, #, $, %, ^, *, “, ë, ã) and double spaces.
Q-11: While accepting form 3CEB, Taxpayer is getting an error message “Form Submission Failed!” How to resolve the issue?
Ans : If Income tax Form 3CEB is already submitted by Chartered Accountants but the assessee is not able to accept the form with “Form Submission Failed!” error, following steps should be taken by Assessee and Chartered Accountants:
- Assessee should Reject form filed by Chartered Accountants but pending for acceptance.
- Reassign the Form to Chartered Accountants.
- CA should Accept Form request, fill the Form without using special characters not allowed or remove such special characters from already filled Form.
- Upload Form 3CEB with updated XML/JSON
- Assessee should Accept the Form filed by Chartered Accountants