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Form 3ceb filing

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Querist : Anonymous

Querist : Anonymous (Querist)

22 November 2017 Can form 3CEB be filed by a CA other than the tax auditor of the assessee....??

Please suggest with appropriate supporting provisions of the Act / law / caselaw...!!

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Anand

Anand (Expert)

23 November 2017 Yes you can have different CA or CA Firm for Form 3CEB and Form 3CD. No case law support or provision is needed to clarify this. You can refer to Section 92E which states that a report from "an accountant" is to be furnished for International and Specefieid Domestic Transaction. The term Accountant is the same as refined in Explanation below sub section (2) of Section 288 which is defined to mean a Chartered Accountant. If the legislature had the intent of saying that the same CA has to do both 3CD and 3CEB, then they would have mentioned this as "the accountant responsible for conducting audit u/s 44AB" or something to that effect.

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