Practical Difficulties – Where audit is already completed but  report is not uploaded, report will be required to be prepared under new format. E.g. Listed Companies, PSUs, Banks, Insurance companies etc. The existing Form No. 3CA, Form No. 3CB and Form No. 3CD have been substituted vide Notification No.33 dated 25/07/2014 with immediate effect.  Taxpayers and CAs are advised to await the release of the new schema and utility to submit in the newly notified aforementioned Forms. Taxpayers and CAs are advised that any upload using the old Forms will not be valid even for previous AYs in view of the notification of CBDT. The new schema and updated utility for e-Filing of the same will be deployed shortly. CBDT has released the Utility on Tax Audit on 20.08.2014-  Download Revised Utility for Tax Audit Report for AY 2014-15  and further extended the due date for filing of tax audit report to 30.11.2014- Due date for filing Tax Audit Report for AY 2014-15 extended to 30.11.2014