Rule 6g of i.t

6G. (1) The report of audit of the accounts of a person required to be furnished under section 44AB shall,— [LIMITS AS PER SECTION 44AB FOR AUDITABILITY]

(a)  in the case of a person who carries on business or profession and who is required by or under any other law to get his accounts audited, be in Form No. 3CA; [WHEN THE ASSESSEE IS REQUIRED TO BE AUDITED BY ANY OTHER LAW - E.G. COMPANIES ARE REQUIRED TO BE AUDITED UNDER COMPANIES ACT]

(b)  in the case of a person who carries on business or profession, but not being a person referred to in clause (a), be in Form No. 3CB. [ASSESSEE WHO IS AUDITABLE UNDER INCOME TAX ACT BUT NOT UNDER PROVISION OF OTHER LAW]

(2) The particulars which are required to be furnished under section 44AB shall be in Form No. 3CD. [3CD IS DETAILED STATEMENT]

Please check formats of form 3CA, 3CB & 3CD for details. As you have cleared IPCC, you must have joined articleship. You can see the filled reports in your office too.

Thank you, Sir, for clearing confusions regarding Rule 6G

For LLP Firm with turnover of Rs.1.7 Crores in dealership of goods, which form will be applicable? 3CA / 3CB?

 form 3 CB

A PROPRIETOR IS HAVING 3 CRORES SALE AMOUNT. WHICH FORM IS APPLICABLE?

FORM 3CB-3CD