Quick Summary
The Income Tax Department has enabled the updated versions of Forms 3CA-3CD and 3CB-3CD on the official e-Filing portal. These changes have been made in accordance with Notification No. 23/2025/F. No. 370142/10/2025-TPL, issued earlier by the Central Board of Direct Taxes (CBDT).
What's New?
The latest update reflects the amendments notified under Income-tax (Fourteenth Amendment) Rules, 2025 and is part of the government's continuous efforts to streamline audit reporting and ensure better compliance under the Income Tax Act, 1961.
- Form 3CA-3CD is applicable to taxpayers whose accounts are required to be audited under any law other than the Income Tax Act.
- Form 3CB-3CD applies to taxpayers whose accounts are audited solely under the provisions of the Income Tax Act.
Both forms are critical components of tax audit reports, especially for businesses and professionals whose turnover exceeds the prescribed threshold.
FAQ :
The updated versions of Forms 3CA-3CD and 3CB-3CD are now available on the official e-Filing portal of the Income Tax Department.
These forms have been updated to reflect amendments notified under the Income-tax (Fourteenth Amendment) Rules, 2025, as part of efforts to streamline audit reporting and ensure better compliance.
Form 3CA-3CD is applicable to taxpayers whose accounts are required to be audited under any law other than the Income Tax Act.
Form 3CB-3CD applies to taxpayers whose accounts are audited solely under the provisions of the Income Tax Act.
Both forms are critical for businesses and professionals whose turnover exceeds the prescribed threshold and who are required to submit tax audit reports.
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