At august 2014, DGIT system of ITD provide information of CA who issued more than 400 TAR for a.y.2013-14. There is prescribed limit to issue tax audit report by CA. For assessment year 2013-14, this limit is 45 tax audit report per chartered accountant. This limit is 60 tax audit report for a.y. 2014-15.
CA who issued more than 400 TAR for a.y. 2013-14:
Out of 65,898 records of CA, 81.13% CA follow restriction of number of tax audit report by ICAI. 12435 CA ( 18.87% CA) issued more than 45 TAR. Let’s see the table giving the details.
Data of total TAR issued by CA for A.Y. 2013-14
| Total TAR issued | No. of CA | % of total CA |
| 1-45 | 53,463 | 81.13 |
| 46-100 | 10,838 | 16.45 |
| 101-200 | 1,364 | 2.07 |
| 201-300 | 166 | 0.25 |
| 301-400 | 45 | 0.07 |
| 401-500 | 10 | 0.02 |
| 501-1000 | 11 | 0.02 |
| More than 1000 | 1 | 0 |
| Total | 65,898 |
There are some CAs who issued more than 400 tax audit report. See list below to know their names and membership numbers and TAR issued by them.
List of CA who issued more than 400 TAR for a.y. 2013-14.
| No. | Name of CA | Membership number | TAR issued |
| 1 | Pralay chakraborty | 059736 | 2,471 |
| 2 | Parth pratim | 056366 | 990 |
| 3 | R Murlidharan | 024060 | 796 |
| 4 | Rajesh Kumar Gupta | 074194 | 640 |
| 5 | Swapan Acharya | 062815 | 638 |
| 6 | D Sundararajan | 010150 | 619 |
| 7 | B C Vadivel | 206700 | 612 |
| 8 | Raj Hans | 087767 | 586 |
| 9 | Samir Gandhi | 039251 | 551 |
| 10 | Navin Agarwal | 078175 | 522 |
| 11 | Poulose Shaji | 022909 | 513 |
| 12 | A Kulathuran pilai | 018792 | 510 |
| 13 | Sukdeb Haidar | 051185 | 494 |
| 14 | Chetan Premchand Shah | 031239 | 487 |
| 15 | P Ramlingam | 019516 | 478 |
| 16 | Arun Kumar | 097929 | 461 |
| 17 | S Vairavanathan | 004736 | 457 |
| 18 | Radhakanta Das | 062863 | 428 |
| 19 | Suresh Kumar Goyal | 084153 | 417 |
| 20 | Hetal Bhailalbhai Dharmelia | 119864 | 415 |
| 21 | TS Ventakaraman Lakshmi | 022214 | 414 |
| 22 | Jai Bhagvan Mittal | 084512 | 401 |
Now big question is that what steps will be taken by ICAI against that practice. We can imagine what quality of work one CA issued more than 400 TAR. There is also practice to purchase sign and report by CA by giving him 1000 or 500 Rs. Newly qualified CA are struggling for work and on other side some CAs are doing this kind of practice. Better thing is stop underselling work and find new opportunity in different field of taxation or other area. For more information visit saiindia.