The person should be a practicing Chartered Accountant (registered with Institute of Chartered Accountants of India, ICAI, with a valid Membership Number) 2. He/she should have a valid Permanent Account Number (PAN) and Digital Signature Certificate.
a tax professional is appointed to conduct the audit
Four attachments are required: 1. Balance Sheet (Mandatory) 2. Profit & Loss Account (Mandatory) 3. Cost Audit Report 4. Excise Audit/other audit report Attachments must be either in “zip” or “pdf” format and with size up to 50 MB.
For approval as well as rejection the assesee has to digitally sign the filling.