India Audit Lens
Open, set up, and source an ITR workpaper
The current ITR area is a direct client/PAN/assessment-year workpaper, not a separate register of cases. Opening it creates or reuses the client's original-return workpaper for the selected AY. Use it to assemble…
By India Audit Lens product team · Updated 2026-07-17
Before you begin
Confirm the client's legal entity type, PAN, name, address, contact details, and tax profile. Confirm the assessment year and corresponding financial year. Identify the relevant engagement with final audited books before pulling financial figures. Obtain current Form 16 and Form 26AS PDFs through an approved source. Remove a PDF password in a secure local process before upload; never disclose PAN+DOB or another password. Establish the applicable form, filing section, filing type, tax regime, audit applicability, and due-date position outside the workpaper as necessary.
Open or create the AY workpaper
Open the client and choose Returns → Income Tax (ITR). Confirm the masked PAN shown under the page title. Select AY in the header card. Review the automatically resolved ITR form, entity type, financial year, and current status. Read the form-resolution reasons by hovering/opening the form indicator where available.
There is no Start ITR dialog or multi-case register in the current interface. The original return workpaper is created on first access for the client/AY and reused afterward. Switching AY opens or creates the corresponding workpaper; verify the AY before adding any source.
Set the return header
Choose New or Old under Regime only after completing the applicable comparison and election checks. Under Filing, choose original, revised, belated, or updated as applicable. Confirm the resolved form after any source change. Adding business/profession income can change an individual/HUF workpaper from ITR-2 to ITR-3. If the form, entity, filing section, or audit position is not supported by visible controls, record it in the external workpaper/portal process rather than assuming the header is complete.
The product backend has additional setup fields, but not all are exposed as current user controls. Do not infer that a saved regime and filing type completes statutory setup.
Pull from audited books
Open Computation. Click Pull from audited books. Review the engagement selected by the product and the imported turnover/net-profit source. Compare the figures with the final audited Statement Generator output and tax reconciliation. If the wrong or an unfinished engagement was selected, remove the source and correct the engagement/data before pulling again.
The current books pull creates a broad business/profession source from audited P&L figures. It does not build every business schedule, balance-sheet schedule, adjustment, depreciation, loss, MAT, AMT, or disclosure required by the selected form.
Import Form 16
Click Upload Form 16 (OCR) and select a PDF no larger than the supported limit. Review the parse result and source label. The product first attempts an in-house text parser; provider OCR can be used as a paid fallback for unsupported/scanned layouts. Verify employer, TAN, gross salary, salary components, and TDS against the original certificate. Confirm that the mapped Salary income and Tax credit rows are complete and not duplicated by a manual or books source. Remove/correct the source and re-upload when the parser result is incomplete or wrong.
Parsing success does not make the extracted figures authoritative. Preserve and review the source document.
Add or review manual source rows
The current workpaper groups rows into Income heads, Chapter VI-A deductions, and Tax credits — TDS/TCS/advance.
Click Add row in the required section. For income, choose Salary, House property, Business/profession, Capital gains, or Other sources. Enter the sub-head/label and amount. For a deduction, enter the applicable section and amount. For a tax credit, enter the deductor/label, section, and tax amount. Click Save. Review the source pill (Audited books, Form 16, 26AS, AIS, or Manual) and amount. A displayed source label is provenance, not a completeness conclusion. Use the remove action only after confirming that no other computation/reconciliation relies on the row; then recompute.
Schedule-coverage boundary
There is no dedicated Income & Schedules editor in the current product. The broad source rows do not expose every form-specific statutory schedule. Maintain the full schedule working and portal-ready data through the firm's approved tax software/ITD portal process, including (as applicable) detailed capital gains, house property, business statements, losses, depreciation, foreign assets/income, MAT/AMT, exempt income, bank accounts, assets/liabilities, partner/member, trust/exemption, and company schedules.
Expected result
The correct client/AY workpaper shows the reviewed entity/form/header and a non-duplicated source register with traceable books, Form 16, or manual provenance. Missing statutory schedules are explicitly identified for external completion.
Income Tax workpaper with evidence tabs, assessment-year and regime controls, and source tables.
Current ITR workpaper. Taxpayer identity, PAN/AY, source particulars, income and tax values, artifacts, and status-linked record values are masked. The workspace supports computation, review, export, and portal hand-off—not confirmed direct transmission.