Income tax return-Audit report

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This discussion clarifies whether non-corporate assesses must submit a Balance Sheet and Profit & Loss account in the scheduled format (3) for their 3CB-3CD audit report for FY 2022-23. The consensus is that it is not compulsory for non-corporate assesses. No specific circulation or notification numbers were provided.

CA Nidhi Kanabar

CA Nidhi Kanabar (Querist)
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17 August 2023 Hello

is it compulsory to submit Balance sheet & profit and loss account as per scheduled- 3(vertical format) for 3CB-3CD Audit report for the FY 2022-23(A.Y 2023-24) in case of non corporate assesses if yes then can any one tell me the circulation and notification number.