Empanelment of CA Firms as Special Auditor u/s 142(2A) at Income Tax Office Mumbai. Last date 03.08.2018

Empanelment of CA Firms as Special Auditors u/s 142(2A) at Income Tax Office Mumbai for FY 2018-19 and 2019-20. Last date to apply 03.08.2018

The Income-tax Department Mumbai has invited applications from Chartered Accountant Firms for empanelment as Special Auditors u/s 142(2A) of the Income Tax Act, 1961 for the financial year 2018-19 and 2019-20.

1. Minimum Eligibility Criteria:

  • The applicant should be a reputed firm including propriety concern engaged in the profession of accountancy, and auditing having a staff strength of at least 10, and a minimum of 4 Chartered Accountants including partners/proprietor, working continuously for at least last one year as on 31.03.2018.  (Adequate  evidences supporting the claim of staff strength and strength of CAs to be enclosed with the application and marked as Annexure-A
  • The applicant should have  accountancy and auditing experience of a minimum period of 7 years as on 31.03.2018. Supporting evidences need to be added with application  and to be marked as Annexure- B
  • The applicant  should have  filed  returns  of income  regularly  upto   Y.  2017-18 and   the gross professional receipts  of   the  applicant  from  accountancy and auditing  exclusively declared therein should be at least Rs. 2 Crores or more in at least 3 of the last 7 years (i.e. from  FY  2010-11  to  FY  2016-17)  (1).  Evidence supporting claim in  this respect needs to be enclosed with the application ·and to be marked as Annexure-C.  PANs, AO details of the applicant concern/firm and those of the partners need to be  specified in the application)
  • The applicant should not have been charged with having indulged  in  any professional misconduct and no complaint u/s 21 of the Chartered Accountants Act, 1949 for any irregularity should have been filed against the applicant, with the Institute of Chartered Accountants.
  • No prosecution should have been launched under Chapter XXII of the Income-tax Act or under any other statute, against the firm or its partners or against the proprietary concern, as the case may be.
  • There  should  not  be  any  abcaus.in Income-tax  dues  outstanding  against  the  applicant concern, or partners in case the applicant concern is a firm on the date of making the application.
  • The applicant  should  not  be  facing  any  investigation/inquiry  for  tax  evasion  on the  date of making the application.

(Declaration by the applicant in respect of fulfillment of clauses (d), (e), (f) and (g) as above needs to be enclosed with the application and to be marked  as Annexure-D).

  • The decision of the Department as regards the empanelment of CAs will be final and binding.

2. Terms and conditions:

  • The remuneration including expenses of and incidental to any special audit shall be decided on a case-to-case basis in accordance with rule  148 of the T. Rules, 1962, and shall be paid by the Department.
  • The empanelment of CAs shall be made at the discretion of the Department, and the decisions made shall be  final. Apart from the above mentioned minimum eligibility criteria, the Department reserves the right to consider other relevant factors/inputs/feedback/etc. while  finalizing the list of empanelment of CAs.
  • Application should be submitted in the format given in the notice. Any application which is not in the format, will not be entertained.

Chartered Accountant firms and proprietary concerns fulfilling the above criteria may submit the application along with complete address, contact number and e-mail ID and other enclosures as mentioned above to the office of the Addl. Commissioner of Income Tax (HQ) Co-ordination, R. No. 372, Aayakar Bhavan, Mumbai 400 020.

Last date for submission of appiication is 03.08.2018. The duly completed applications received between the date of publication of this notice till the due date i.e. 03.08.2018 will only be considered.


The applicants are advised to ensure that the applications to be submitted  should be duly filled in along with the following details . Incomplete and incorrectly filled in applications are liable for rejection:

  • Main application on applicant’s letter head
  • Annexure-A-supporting claim of staff strength
  • Annexure-B- supporting claim  of years’ of  experience
  • Annexure-C supporting claim of gross professional receipts from auditing and accountancy being atleast 2 crores during the prescribed years.
  • Annexure-D- Self declaration in respect of fulfillment of clauses (d),(e),(f) and (g) of the notice .

All pages are to be duly signed and sealed

Download Application Proforma in MS Word Format Click Here >>

Download Empanelment Notice Click Here >>

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