Difference between form 3CA & 3CB

 What is the difference between form 3CA & 3CB. 

Thanx in Advance


CA in Practice

Form No. 3CA is and Audit report under section 44 AB of the Income-tax Act, 1961 in a case where the account of the business of a person have been audited under any law by an accountants

Form No. 3CB is for people who have not been under audit by any accountant.

Total likes : 6 times


3CA is required in case of assessee who is req to get is account to be audited under any other Act & who is req. to audit under IT Act i.e. under sec 44AB is req to Fil 3CB


Yes it is so


Form No. 3CA is to be filled in by the organisation which is needs to get audited by THE INCOME TAX ACT, 1961 and also by any other act.

For Eg: Companies.(need to get audited under THE INCOME TAX ACT, 1961 and also by THE COMPENIES ACT ,1956)


While Form No. 3CB is to be filled in by the organisation which needs to get audited only under THE INCOME TAX ACT ,1961.

For Eg: Partnership Firms.(needs to get audited under THE INCOME TAX ACT, 1961 but THE PARTNERSHIP ACT, 1931 does not prescribe anything of that sought.)

Total likes : 15 times

Commercial Executive

Yes,i am agree with this contens.

bt i have filed many 3cb of companies....


In case a company has different accounting year than the financial year, the tax audit report is to be in form 3cb.Can the company prepare its balance sheet and p & l account in a different format than new schedule vi  to be attached with form 3cb ? 


For co operative socity whether we need to file form 3ca or 3cb


I am also agree with Viren




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