Live Course on Drafting of Appeal and Reply of Penalty Notice by CA Sachin Sinha. Register Now!!

Form 3cb 3 cd

Vishal (Article Asst.) (95 Points)

18 April 2017

Hi there, Preparation of form 3CD under form 3CA 3CD / 3CB 3CD is responsibility of assessee or that of Tax Auditor?

Reply
Follow
Share

5 Replies

CA Raj Doshi (Practising CA) (8799 Points)
Replied 18 April 2017

Responsibility of the Tax Auditor

Vishal (Article Asst.) (95 Points)
Replied 18 April 2017

Hi Raj,

Thanks for your reply but.... Tax Auditor needs to report under form 3CA/3CB on the matters as prescribed under form 3CD whether they are true and correct .... so can he himself fill the form up and report that they are true and correct .... Please correct me if i am wrong...

1 Like

CA Raj Doshi (Practising CA) (8799 Points)
Replied 18 April 2017

He does require access to all books of accounts only after which he can fill in the required answers to various clauses in the form. Some factual data is also to be given in the form. Only then he can form an opinion. So without client cooperation , he cannot do the same.

1 Like

himanshu gumber (45 Points)
Replied 30 April 2017

As per Rules..3CD to be filled by Client, But Practically its filled & uploaded by Auditor

Naresh Ghosh (Service ) (22 Points)
Replied 01 May 2017

in small and medium size companies auditors cooperation required. But in case of big companies responsibility fully on the company for preparation of form 3cd, Tax auditors just report on it.