AUDIT THROUGH

INCOME TAX BUSINESS

APPLICATION
(ITBA)
Concept of virtual office
By- Raju Dutta, ITO
 Internal Audit
Audit Procedure:
 JAO shall make the assessment records
available to Audit Party through offline/ITBA
Audit Module.
 After completion of Audit, Audit Party will

raise objections, if any, through ITBA Module

or through offline mode. Objections raised
through ITBA can be viewed by the JAO in
List of Internal Audit cases in Audit Module.
Screen of Audit Module visible in JAOs office,
is like this
 Overview of Audit Module(JAO)- List of Internal
Audit Cases- JAO can get list of internal audit cases through this page……..contd.
 Worklist-
Contd….List of Internal Audit Cases- JAO can get list of internal audit cases
through this page and can respond
List of Internal Audit Cases- Total
Cases with objections- Yes and get lists
 Objections

Audit
Objection

Major Minor
( Tax effect 10 (Tax effect
lacs or more) below 10 lacs)
 ITBA Mechanism for taking actions
 Major Audit Objection:
 The PCIT concerned shall examine major audit objection and decide
whether or not, it is acceptable within a month of receipt.
 PCIT shall decide which remedial actions are suitable as per facts of
objections.
 After acceptance in ITBA Module from PCIT Office, case will reflect
in the worklist of JAO.
 Once, the case gets reflected in the worklist of JAO, JAO can take
appropriate remedial actions through different modules of ITBA like
Rectification and Assessment.
 After completion of remedial actions, JAO will send reply through
cases shown in the worklist along with necessary attachments.
Replies will automatically goes through proper channel through
Range, PCIT and finally to CIT(Audit).

 If objection is not accepted, report from PCIT may be directly sent to

CIT(Audit).
 ITBA Mechanism for taking actions
 Minor Audit Objection:
 The Range Head concerned shall examine minor audit objection and decide
whether or not, it is acceptable within a month of receipt.

 Range Head shall decide which remedial actions are suitable as per facts of
objections.

 After acceptance in ITBA Module from Range Office, case will reflect in the
worklist of JAO.

 Once, the case gets reflected in the worklist of JAO, JAO can take appropriate
remedial actions through different modules of ITBA like Rectification and
Assessment.

 After completion of remedial actions, JAO will send reply through cases
shown in the worklist along with necessary attachments. Replies will
automatically goes through Range and finally to JCIT(Audit).

 If objection is not accepted, report from Range Head may be directly sent to
JCIT(Audit).
 Important Aspects
 For settlement of Audit Objection raised through ITBA,
remedial actions and replies are to be sent through Audit
Module of ITBA only.
 The main issue is creating worklist for the JAO by
PCIT/Range office.
 PCIT & Range Head shall decide whether objections are
acceptable or not acceptable and only then window
(Worklist) for JAO will become functional for sending replies.
 Accepted or not accepted can be marked from PCIT/Range
Office in the cases reflecting in worklist.
 Suitable action like 154, 263 and 154 to be decided by
PCIT/Range Office. (Report from AOs for taking this decision
may be called for by PCIT/Range Office through “Seek
Information” tab)
Worklist in PCIT/Range Office
Worklist- Select- Audit Memo
Audit Memo Screen of PCIT
Audit Memo Screen of PCIT
Audit Memo Screen
Thank You !

R.K.Dutta, ITO
IAP-10, Delhi