The Income Tax Department has released the latest version (1.4.0) of the Common Offline Utility for Forms 3CA-3CD and 3CB-3CD, essential for filing audit reports under Section 44AB of the Income Tax Act, 1961. The updated utility was released on July 17, 2025, and is now available for download from the Income Tax e-filing portal.
The latest version includes updated form schema files (released on the same date) and an updated Schema Change Document (Version 2.2) to reflect all changes. These updates are aimed at improving the filing process and ensuring compatibility with the latest compliance requirements.
Form 3CA-3CD: Audit report under section 44AB of the Income-tax Act, 1961, in a case where the accounts of the business or profession of a person have been audited under any other law and Statement of Particulars required to be furnished under Section 44AB of the Income-tax Act, 1961
Form 3CB-3CD: Audit report under section 44AB of the Income-tax Act 1961, in the case of a person referred to in clause (b) of sub - rule (1) of rule 6G and Statement of Particulars required to be furnished under Section 44AB of the Income-tax Act, 1961
Edge browser installation is required before installing the utility.
Form Utility (Version 1.4.0) (112 MB)
- Date of first release of Form Utility - 10-Sep-2021
- Date of Latest release of Form Utility - 17-Jul-2025
Form Schema (75.5 KB)
- Date of first release of Form Schema - 26-Oct-2021
- Date of latest release of Form Schema - 17-Jul-2025
Schema Change Document (Version 2.2) (713 KB)
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