Tax audit from 3ca-3cd or form 3cb-3cd

Pranav (STUDENT) (47 Points)

12 September 2015  

IF an assessee claims income from Business to be less than 8% of Turnover, then tax audit becomes applicable compulsarily. If he is not maintaining any seperate books of accounts, which form of Tax audit needs to be filled? 

Form 3CA-CD or Form 3CB-CD?