Tax Audit Form (i.e. 3CA / 3CB) for insurance company

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Which tax audit form is applicable for insurance company ? and
If it is Form 3CB then why so?

when insurance companies are mandatorily require to get their financial statements audited under section 12 of the Insurance Act,1938.

Feel free to answer.
Replies (3)
Yes 3cb

also attach such insurance act audit report while submitting tax audit report

tax audit form 3cb is applicable for insurance company 

 

Thanks for your answer.

My query relate to same still didn't resolve.

Why not Form 3CA?

When Insurance companies are required to get audited u/s 12 of Insurance Act,1938.

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