Form 3CD

Hai, any body tell me that Form 3CD is assessee based or Business based. Please provide me the ans with supporting.
Replies (2)

3Cd is assessee based. We prepare 3CD report in the name of Assessee not in the name of business. The reason is,it is assessee who is liable to be taxed under income tax, not his business name.

If he carries on more than one business, only one 3Cd will be prepared containing details of all businesses.

Thank U ......  Krutesh Patel

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