Form 3CEAA and Form 3CEAB

Hi Sir,/Madam

Please provide clarity for the below queries. 

1. Form 3CEAB can be filed only when Part-B of Form 3CEAA is applicable? or it can be filed even only Part A of Form 3CEAA is applicable ?

2. Does Associates are also to be included as constituent entity in form 3CEAA while filing form for holding company as their assets, liabilities, income, expenses and cash flows are consolidating ?  If yes included , does Associates also to file Form 3CEAA.