The due date for filing Tax audit report in Form 3CA-3CD and Form 3CB-3CD is 15.01.2022 for all the entities except the entities which are required to furnish transfer pricing report under section 92E.
You can read detailed article on tax audit and Income tax return due date HERE: Due date for filing Tax audit report u/s 44AB, Report required u/s 92E, 12A(1)(b) and Income tax return in such audit cases for AY 2021-22 – Taxontips
However, now Income tax department has updated the schema on 06.01.2022 i.e. just few days before the due date and because of which people shall face issue in filing their tax audit report as the Json generated from software of the Professional might not be updated at this moment as all software providers will also take atleast 1 day to implement the changes in their software.
The changes in the schema are as under:
2.3 Schema changes as on 6 January, 2022
Table 3: 6 January, 2022 Changes
||JSON Root Element
||JSON element name
||Schema version has been updated
||194Q has been added
||2013-14 has been added
Hence, when people are trying to upload the form it shows that schema version incorrect as same has been updated.
Thus, this could either result in delay in filing tax audit report or extension of time limit for filing Tax audit report amid the increasing restrictions and number of cases of Covid.
It is important to note that due date for filing Income tax return which was on 31.12.2021 was not extended.
Further, as of now offline utility for Form 3CA-3CD and 3CB-3CD is only available for offline utility, rest all forms are still online and one has to prepare and file all other Forms such as Form 10B, Form 3CEB etc online.
Let’s see if due date get’s extended or not.
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