Hi
Can any one explain where we can use Certificate 3CA and 3CB for Tax audit ? If audit is also required under State Tax Laws/ Act (In other act) whether we should issue Certificate 3CA or 3CB.
And what is the consequences if we issue certificate 3CA instead of 3CB ?
Form No. 3CA - in respect of a person who carries on business or profession and whose accounts have been audited under any other law.
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Form No. 3CB - in respect of person who carries on business or profession but who is not required by or under any other law to get his accounts audited.
| Originally posted by : MANISH KUMAR | ||
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Dear Sir,
Please answer my one query.
If Income Tax and Tax audit Return have been filled in one case but later on it was found that Tds was not deducted on Contract payment.
Can we deposit Tds after filling the Income Tax return for the Same Assessement Year and Revised the income tax Return.
whether in this case expenditure is allowed after filling Income Tax reurn and Tax audit Report.
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3CA and 3CB both are Audit reports for Tax Audit purpose.
3CA is for company assessee and 3CB for Indi/HUF and others.
3CD is an annexure either to 3CA/3CB as the case may be.
3CD contains the details of the Tax Audit in the required format.
Agree with DEEPAK & ARYANJi
Regards,
RAJESH CHOUDHARY
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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