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

This discussion explores the correct tax audit form for insurance companies, specifically questioning whether it should be Form 3CA or Form 3CB. Participants confirm that Form 3CB is indeed the applicable form. The reasoning behind this choice is linked to the mandatory audit requirements under Section 12 of the Insurance Act, 1938, suggesting that the insurance-specific audit report should be attached alongside the tax audit report.