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As the members are aware, e-filing of Tax Audit Reports has been made mandatory from the AY2013-14 onwards vide Notification No. 34/2013 dated 01-05-2013. In order to e-file Tax AuditReport a Chartered Accountant requires to register himself in the e-filing portal as a “Taxprofessional”.
The Direct Taxes Committee of ICAI has been intimated that issues are being faced by themembers in registering themselves in e-filing portal due to mismatch of their Date of Birthand/or name. This mismatch may be on account of various reasons like wrong date of Birth inPAN, wrong date of Birth in ICAI records, different name in the PAN vis-a-vis ICAI records etc.
In order to successfully register in the e-filing portal, members facing such issues are requiredto get the Date of Birth or name corrected if the same is required, so that there is no mismatchin future. For example, if the date of birth mentioned as per educational records ( noted byICAI) is not the date of birth mentioned in PAN card, the procedure to change the Date of Birthin PAN card is required to be followed. Also, if the name mentioned in ICAI records is differentthan members name mentioned in PAN card due to change of name post marriage or punchingerror etc., the procedure for change of name in ICAI records or PAN card, as the case may be, isrequired to be followed.
A- In case of mis-match in name
1. The member can change his name by furnishing an Affidavit duly sworn before 1st classmagistrate/notary public stating the correct name member desires to be recorded by ICAI.
B- In case of mis-match in date of birth:
1. The date of birth recorded in the ICAI, based on the educational records, will not bechanged. In such cases the date of birth mentioned in PAN card needs to be rectified bythe member concerned.
2. Pending rectification in the PAN card, the member can furnish the following documentsto the Institute:
(a) Self attested copy of the existing PAN card.
(b) Self attested copy of application submitted for rectification in PAN card.
(c) Undertaking by member to furnish the rectified copy of PAN card to the Institute onor before 15th December, 2013.
3. The documents mentioned in para (2) above are to be submitted to the concerneddecentralized office of ICAI, in hard copy or soft copy (digitally signed) to the followingrespective email ids:Decentralized office Email Id
WIRC wromem@icai.in
SIRC sromem@icai.in
EIRC eromem@icai.in
CIRC cromem@icai.in
NIRC nromem@icai.in
Thereafter, the Institute will take on record the PAN of the member and in turn send itto DGIT (Systems).
4. Upon receipt of PAN of the member from the ICAI, the member will be permitted to beregistered as “Tax professional” in the e-filing portal. It will take around 5 working daysfor a member to register himself as Tax Professional after submitting the information tothe ICAI.
In case, the member, after giving declaration for filing the rectified PAN with ICAI does notprovide a self attested copy of the changed PAN card by 15th December 2013, to ICAI withoutany reasonable cause, the same may result in unfavorable consequences for giving wrongundertaking in this regard.
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