Diff between form 3ca or 3cb form

Form No. : 3CA

Audit report under section 44AB of the Income-tax Act, 1961 in a case where the accounts of the business or profession of a person have been audited under any other law
( as per Rule 6G (1) a) )

Form No. : 3CB

Audit report under section 44AB of the Income-tax Act, 1961, in the case of a person referred to in Rule 6G(1) (b)

(that is other than Rule 6G(1)(a))

FORM 3CA IS FOR PERSONS WHOSE BOOKS ARE AUDITED UNDER ANY OTHER ACT WHILE FORM FORM 3CB IS FOR PERSONS WHOSE BOOKS ARE NOT AUDITED UNDER ANY OTHER ACT.