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Chartered Accountants
As per CAG Report No. 32 of 2014 titled "Appreciation of third party (Chartered Accountants) Reporting in Assessment Proceedings" for the Year ended March 2014, Clause Chapter-III Clause 3.6, the information available with DGIT(Systems) had not been shared by Income Tax Department with Institute of Chartered Accountants of India (ICAI) nor dir ICAI approached ever to ITD to furnish such information.
It would not be out of context that DGIT(Systems) replying to application under RTI Act (availability of mechanism to identify Tax Audit Reports by CA Membership Number-wise) vide letter no. F No. RTI/01/2008-09/-13785 dated 21.11.2008 had communicated as under,
“As per the information furnished by Addl. DIT (S)- III, New Delhi , the officer in charge of e-filing of Return module, the reply of the first query is in affirmative. The mechanism is present ”
The above reply was duly communicated to ICAI in 2009 for their attention Click Here to see >>
Now the list issued by CAG for CAs who issued more than 400 TAR is as under: It shows that one chartered accountant signed 2471 Tax Audit Report.
List as per clause 3.6 Control on number of Tax Audit Assignment
Table 3.1: Stratification of total TARs issued by CA for AY 2013-14
|
Range of TARs issued |
Total Number of Accountants |
Percentage of Total Accountants |
|
1-45 |
53,463 |
81.13 |
|
46-100 |
10,838 |
16.45 |
|
101-200 |
1,364 |
2.07 |
|
201-300 |
166 |
0.25 |
|
301-400 |
45 |
0.07 |
|
401-500 |
10 |
0.02 |
|
501-1000 |
11 |
0.02 |
|
> 1000 |
1 |
0 |
|
Total Accountants |
65,898 |
Table: 3.2 showing CAs issuing more than 400 TAR for AY 2013-14
|
Chartered Accountants |
Membership Number |
Number of TARs |
|
1. Pralay Chakraborty |
059736 |
2,471 |
|
2. Partha Pratim Mukhopadhyay |
056366 |
990 |
|
3. R Muralidharan |
024060 |
796 |
|
4. Rajesh Kumar Gupta |
074194 |
640 |
|
5. Swapan Acharyya |
062815 |
638 |
|
6. D Sundararajan |
010150 |
619 |
|
7. B C Vadivel |
206700 |
612 |
|
8. Raj Hans |
087767 |
586 |
|
9. Samir Pushpvadan Gandhi |
039251 |
551 |
|
10. Navin Agarwal |
078175 |
522 |
|
11. Poulose Shaji |
022909 |
513 |
|
12. A Kulathooran Pillai |
018792 |
510 |
|
13. Sukdeb Haider |
051185 |
494 |
|
14. Chetan Premchand Shah |
031239 |
487 |
|
15. P Ramalingam |
019516 |
478 |
|
16. Arun Kumar |
097929 |
461 |
|
17. S Vairavanathan |
004736 |
457 |
|
18. Radhakanta Das |
062863 |
428 |
|
19. Suresh Kumar Goyal |
084153 |
417 |
|
20. Hetal Bhailalbhai Dhamelia |
119864 |
415 |
|
21. TS Ventakaraman Lakshmi |
022214 |
414 |
|
22. Jai Bhagwan Mittal |
084512 |
401 |
Download Full CAG Report Click Here >>
There can-not be two opinions that violations are often due to monetary benefits and in lieu of blindly performing the act which was supposed to be performed in accordance with rules and regulations. A simple arithmetic will show that if more than prescribed Tax Audit reports are signed in exchange of a very minimum monetary considerations than it could look like this:
|
No of Tax Audit Reports Signed |
Hypothetical Monetary Exchange per TAR (Rs.) |
Total Monetary Gains (Rs.) |
|
400 |
10000/- |
4000000 |
|
1000 |
10000/- |
10000000 |
|
1500 |
10000/- |
15000000 |
|
2000 |
10000/- |
20000000 |
|
2500 |
10000/- |
25000000 |
CAG Report-Chartered Accountants issued More Than 400 Tax Audit Reports u/s 44AB. ITD DGIT-Systems RTI reply on such reporting in 2009
ICAI to Initiate Disciplinary Proceedings against Chartered Accountant Members on Reported Misconduct as per CAG Report Click Here >>
