3ca or 3cb ?

Hi,

For an individual assessee tax audit under 44AB is applicable and also audit under the VAT law is applicable.

in such case whether 3CA is applicable or 3CB..?

As per Rule 6G 1(a)

" in the case of a person who carries on business or profession and who is required by or under any other law to get his accounts audited, be in Form No. 3CA;"

but if we see form 3CA it says:

" * I/We report that the statutory audit of _____________________________ [mention name and address of the assessee with permanent account number] was conducted by * me/us/M/s. _____________________ in pursuance of the provisions of the __________________ Act, and * I/we annex hereto a copy of * my/our/their audit report dated ___________________ along with a copy each of -

(a) the audited * profit and loss account/income and expenditure account for the year ended on 31st March,

___________________;

(b) the audited balance sheet as at 31st March, ___________________; and

(c) documents declared by the said Act to be part of, or annexed to, the * profit and loss account/income and expenditure account and balance sheet.

in such situation whether it is appropriate to report in 3CA..??