Wht is 3cd and its content

https://law.incometaxindia.gov.in/DITTaxmann/IncomeTaxRules/pdf/itr62Form3CD.pdf

Under section 44AB of Income Tax Act, 1961, every assessee having turnover/gross receipts exceeding the specified limit in the said section from business/profession has to get accounts audited by a chartered accountant. The chartered accountant is required to furnish some particulars in a form as may be prescribed. Now, rule 6G of the Income Tax Rules prescribes Form 3CD which contains the particulars required to be furnished by a chartered accountant carrying on tax audit.

In layman's language, Form 3CD is used in tax audit, which contains information / certification from a chartered accountant and signed by him/her. The form contains such particulars of information / certification which helps the assessing officer in carrying out assessment of the assessee.