3ca,3cb,3cd forms

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

01 February 2015 Sir,
is 3ca related to individual or a company assessee??
can someone give me a clarity on the purpose of these 3 forms??

thanks in advance.

Nikhilesh Kataria

Nikhilesh Kataria (Expert)
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01 February 2015 Dear Sir,

Please note that the forms are not specified for any particular type of assessee. Rather report in form 3CA is given where the accounts are already audited under any other law for the time being in force so company assessee are covered herein. But there may be situation where even individual getting accounts audited under any other law like under SEBI regulations etc. Form no. 3CB is given where accounts are not required to get audited under any other law so generally assessee other than company are covered here.

Form No. 3CD is common to both form 3CA & 3CB irrespective of type of assessee

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CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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01 February 2015 Please refer Rule 6G.

Report of audit of accounts to be furnished under section 44AB.

6G. (1) The report of audit of the accounts of a person required to be furnished under section 44AB shall,—
(a) in the case of a person who carries on business or profession and who is required by or under any other law to get his accounts audited, be in Form No. 3CA;
(b) in the case of a person who carries on business or profession, but not being a person referred to in clause (a), be in Form No. 3CB.

(2) The particulars which are required to be furnished under section 44AB shall be in Form No. 3CD

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