LIVE GST Certification Course by CA Arun Chhajer begins 21st April. Register Now!!

Difference between form 3CA & 3CB

Naveen Chand Khulve (CA) (1521 Points)

14 August 2009

What is the difference between form 3CA & 3CB.

Thanx in Advance

Reply
Follow
Share

27 Replies

Aditya Maheshwari (CA in Practice) (35867 Points)
Replied 14 August 2009

Form No. 3CA is and Audit report under section 44 AB of the Income-tax Act, 1961 in a case where the account of the business of a person have been audited under any law by an accountants

Form No. 3CB is for people who have not been under audit by any accountant.

6 Like

hemal (CA FINAL) (176 Points)
Replied 28 September 2009

3CA is required in case of assessee who is req to get is account to be audited under any other Act & who is req. to audit under IT Act i.e. under sec 44AB is req to Fil 3CB

1 Like

Tahseen Tabassum (CA-FINAL) (644 Points)
Replied 29 September 2009

Yes it is so

Viren (Article) (130 Points)
Replied 03 September 2011

Form No. 3CA is to be filled in by the organisation which is needs to get audited by THE INCOME TAX ACT, 1961 and also by any other act.

For Eg: Companies.(need to get audited under THE INCOME TAX ACT, 1961 and also by THE COMPENIES ACT ,1956)

While Form No. 3CB is to be filled in by the organisation which needs to get audited only under THE INCOME TAX ACT ,1961.

For Eg: Partnership Firms.(needs to get audited under THE INCOME TAX ACT, 1961 but THE PARTNERSHIP ACT, 1931 does not prescribe anything of that sought.)

24 Like

Suresh Kumar Swain (Commercial Executive) (41 Points)
Replied 19 December 2011

Yes,i am agree with this contens.

vishal (article) (29 Points)
Replied 24 May 2012

bt i have filed many 3cb of companies....

1 Like

mukesh dua (C A) (33 Points)
Replied 05 June 2012

In case a company has different accounting year than the financial year, the tax audit report is to be in form 3cb.Can the company prepare its balance sheet and p & l account in a different format than new schedule vi to be attached with form 3cb ?

CA Sagar Kotak (Proprietor ) (61 Points)
Replied 08 June 2012

For co operative socity whether we need to file form 3ca or 3cb

shah alam (CA FINAL) (21 Points)
Replied 02 October 2012

I am also agree with Viren

BHAVESH RAJPAL (B.COM, M.COM, CA FINAL) (204 Points)
Replied 06 October 2012

Well xplained by Mr.Viren..............

BHAVESH RAJPAL (B.COM, M.COM, CA FINAL) (204 Points)
Replied 06 October 2012

Well xplained by Mr.Viren......

ca ashwini (Student CA CPT ) (22 Points)
Replied 16 October 2012

thanks

Jiten Gupta (Company Secretary) (1693 Points)
Replied 19 July 2013

Check if the cooperative societies are required to get its accounts audited under any other law except Companies Act cause cooperative societies are not required to get their accounts audited under Companies Act.

Regards