Difference in 3CA, 3CB, 3CD

Form 3CA-3CD >> 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

Form 3CB-3CD >> Audit report under section 44AB of the Income-taxAct,1961, in the case of a person referred to in clause (b) of sub-rule (1) of rule 6G

The report of the tax audit conducted by the chartered accountant is to be ​furnished in the prescribed form. The form prescribed for audit report in respect of audit conducted under section 44AB​ is Form No. 3CB and the prescribed particulars are to be reported in Form No. 3CD. ----- nomal firms, individual tax audits..

In case of persons covered under previous FAQ, i.e., who are required to get their accounts audited by or under any other law, the form prescribed for audit report is Form No. 3CA/3CB and the prescribed particulars are to be reported inForm No. 3CD. - Companies audits