LOGO OF INCOME TAX DEPARTMENT SHOULD NOT APPEAR ON TAX AUDIT REPORT UPLOADED ON LINE

[CA DEV KUMAR KOTHARI]

TAX AUDIT REPORT:

Tax audit report in prescribed forms is prepared and signed by assesse and / Chartered accountant who conducted tax audit report. As a matter of practice it is prepared on plain paper or on letter head of CA. Similarly other prescribed forms are also prepared on plain papers or on letter head.

Logo of government departments:

Logo of government departments, government can be used only by concerned government departments and authorities who are eligible to use the logo.

Any private person cannot use such logo. Even a Government officer cannot use the log in his personal letter heads for personal communication. 

A CA is not authorised to use logo of Income tax Department (or any other department) on any certificate issued by him.

However, it is observed that in Tax Audit Report submitted/ uploaded online, the logo of department appears on all pages of the report including forms and annexures.

 If you print such report, it will be printed along with the logo. This seems not proper.

There seems defect in website:

There seems defect in department’s website. In case of reports submitted by assesse or CA, there should not be departmental logo.

The Ministry of Finance, CBDT,  and concerned authorities and website administration should check this aspect and do needful.

Similarly other forms under IT ACT and other enactments should be checked and remedial measures to remove departmental logo from prescribed forms should be eliminated.

 

Discussions to this article

[DR.MARIAPPAN GOVINDARAJAN]

Your observation and suggestion is correct and it should be followed.