Article
130 Points
Joined 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.)