Income Tax Department, Ahmedabad invites applications from qualified Chartered Accountants/firms of CAs for empanelment to carry out Special Audit u/s 142(2A) of the I.T. Act ,1961. The remuneration for the Special Audit is governed by Rule 14 B of the I.T. Rules, 1962.
The Criteria laid down for empanelment is as under:-
- The general reputation of the CA/Firm of CAs will be considered and taken Into account by the Committee from departmental sources while considering the eligibility;
- The returned average total income during the last 5 years ending with31 .03.2015 should be at least. Rs. 5 iakhs (including professional income as a Chartered Accountant or partners of the applicant firm, but not any other income)the last assessment year being 2015-16;
- The office profile consisting of staff strength of the firm should be at least-20 which should include a minimum of Two(2) Chartered Accountants;
- There should not be any proceedings related to Income tax Evasion/Demand/Penalty/Prosecution pending against the CA/Firm of CAs/any of the partners of the applicant CA Firm or should not have been held guilty with regard to Tax Evasion/Penalty/Prosecution under I.T,Act;
- The applicant should not have indulged/found indulged in any unethical professional practices;
- The applicant should not have indulged in any professional misconduct nor should have faced any complaint u/s 21 of the Chartered Accountants Act, 1949 for irregularity in audit before the Institute of Chartered Accountants.
- The experience of the Chartered Accountant/Firm of CAs should be fora minimum period of five years as on 31.03.2015 &
- The decision of the Department as regards the empanelment of CA/Firm of CAs on the panel will be final and binding.
- The Chartered Accountants/Firms of CAs who fulfill the above criteria may obtain the prescribed format of application and the criteria for empanelment from the office of DCIT (HQ)(CO-ORDINATION) and may submit the application duly filled in with relevant documents (duly certified)to the office of DCIT (HQ)(CO-ORDINATION) Room no. 202, 2nd Floor, Aayakar Bhavan, Ashram Road, Ahmedabad-380009. for processing the same for empanelment for Special Audit u/s 142(2A) of the I.T,Act, 1961.
The last date of submission of application is 14.03.2016.
Sd/- DCIT(HQ)(CO-ORDINATION)
For Pr.Chief Commissioner of Income-tax (Gujarat), Ahmedabad.