3CA-3CD Form

Neha (ENTREPRENEUR) (200 Points)

25 January 2023  

Form Nos. 3CA, 3CB, and 3CD are forms that are used for filing a tax audit report as per Section 44AB of the Income-tax Act, 1961.

Form 3CA-3CD is applicable in case of person who is required by or under any law to get its accounts audited.

Form 3CB-3CD is applicable in case of a person not being a person referred above i.e. where accounts are not required to be audited under any other law.

Purpose of Form Nos. 3CA/3CB and 3CD

The purpose of these forms is to ensure that the entity being audited has accurately reported its income and financials to the Income Tax Department, and to provide a detailed analysis of the entity's financials for the department to review.

Prerequisites for availing this service

  • Taxpayer and CA are registered on the e-Filing portal with valid user ID and password
  • Status of PAN of taxpayer and CA is active
  • Taxpayer has assigned CA for form 3CA-CD
  • CA and Taxpayer have a valid and active Digital Signature Certificate