Tax Audit of branch and head office

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Please explain branch and head office tax audit ,how to conduct
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In General activity Tax Audit conducted based in BOA and Statuory Compliance and Tax audit is pan based provision.

Better to ask clearly...!
Branch auditors to conduct the audit in same fashion as done for Head Office. Proper communication shud be there between branch and principal auditors.branch auditors to forward their reports to principal auditors.
Separately for branch or accounts should be combined for head office?
Accounts should combined at the time of filling ITR...

In case branch and head office not audited (internal) then branch detail will be branch Auditor...
Principal auditors will look at the organization as a whole and file ITR as one.
Branch auditors need to only forward their reports to principal auditors.
However if there are no branch auditors and principal auditors are the same for both branch and HO then principal auditors will only prepare audit reports for branch and HO and file the returns as one for entire organization
Branchauditor will file form 3cb 3cd online ?
Branchauditor will file form 3cb 3cd online ?

- No... One return can be file

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Is here branch office have auditor or not...?
How will branch auditor furnish his report ?is there any specific format?
As prescribed under company act and income tax act. if it's other than company then as prescribed under income tax act
What's the format? can anyone mail me?


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