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shown inclination to make statement that he will not utilize the Audit Review software / Computer Program through AR.IO website and copyright over the review

getting the books of accounts audited and for obtaining and furnishing the audit report in the prescribed form in relation to the accounts ... onwards vide notification dated 1st May, 2013 utility software for e-filing of the tax audit report was introduced in the month of July

Income Tax Returns and Tax Audit Reports were e­filed in 2019 using private softwares and therefore, the issuance of Schema and Validation Rules before ... notification dated 01­Oct­2020 in the software/portal CAS/Tax payers could submit their Tax Audit Reports at all other dates. It is submitted

petitioners that the tax audit returns can only be filed electronically which requires an appropriate "utility/software" to be made available ... only upto 60 tax audits under section 44AB of the Act. This guideline ensures that the work of conducting audit while filing the tax returns

issue of compatibility between JASON software introduced by the Income Tax Department and KDK software used by the Chartered Accountant of the petitioner, the amount ... uploaded due to software glitch and he came to realize about the same while finalizing the tax audit for the Assessment Year 2022-23 which

having concurrent audit, internal audit, quarterly statutory audit, external auditors for audited balance sheets on completion of each financial year and periodical audit ... petitioners that the respondent-Bank has not provided the audit report and the forensic audit report which are relied upon in the show-cause notice

application as "due to technical problem and no support from software". In view of the same, condonation has been sought ... support from software stated by the petitioner are self serving inasmuch as the petitioner did file its audit report within time for the subsequent assessment

Form-B" (appended herewith). The software for maintenance of digital records shall incorporate the feature of audit trail. While the data elements contained

That on 13.06.2018, the Respondent has passed an order of Special Audit of the Petitioner No.1 - Society to ascertain the conduct of the affairs ... permitted to access the related software/ electronic information of the Society if need arise during the course of Audit. Income Tax Proceedings 4.9 That between

tampering with the software of the RTO. It has been alleged further that in the month of April, 2019, the audit was carried