CBDT in exercise of power under sec I l9(2)(a) of the IT Act, 1961 read with Sec 139 and Rule
12, has decided to relax the requirement of furnishing the Report of Audit electronically as
prescribed under the proviso to sub-rule (2) of Rule 12 of the IT Rules for the Assessnent Year
2013-14 as under-
(a) The assesses, who are presently frrding it difficult to upload the prescribed Reports of
Audit (as referred to above) in the system eiectronically may also fumish the same
manually before the jurisdictional Assessing Officer within the prescribed due date.
(b) The said Report of Audit should however be fumished electronically on or before
31.10.2013,
(Rohit Garg)
Deputy-Secretary to Government of India
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