Information About Form 3CA & 3CB For Income Tax Return


Audit report forms
Audit report

Form 3CA

Form 3CA is an audit report which is issued by charted account to the company. When you auditing the information. Every business person needs to form 3CA is important because, every tax payer needs to audit their account books.

Form 3CA is the filled up by the every business unit for Audited books under section 44 AB of the income tax act 1961. This form is used to getting report about audit of books of account of business.

 Download form 3CA 

form 3ca
form 3ca

Cases in which form 3CA is issued

Form 3CA is issued in terms, if a firm/company is auditing their cost sheet.

If any entity is doing their excise audit then, that firm is eligible to issued Form 3CA.

Any entity is covering under Pricing Audit that entity is issuing Form 3CA.

An LLP entity which is holding a turnover above 40 lakh they are eligible for compulsory audit.

All companies are eligible for form 3CA who is auditing their books of account under Auditor/ CA.

Components of Form 3CA

Name and address of an Assessee

PAN number of an Assessee

Time period of profit & loss account/ balance sheet

Opinion of CA about business activity

Place and date

Signature of Charted accountant

Name and Address of the charted account

Applicability of Form 3CA

Any Legal entity who is auditing their Account books under an Auditor/ a Chartered Account. There the firm needs to issue the Form 3CA.

This Form 3CA is issued under section 44(AB), income tax act 1961.This form is using while file tax return.

Form 3CB

It is also one type of audit report. It is issued by CA. if the Assessee is auditing their books of account. It is issued under income tax act, 1961. There is a form 3CA and Form 3CB have minor difference i.e. it is issued in different cases of auditing.

it is issued under rule 6G(1)(b) of the income tax act 1961.

The Form 3CB is issuing for Auditing of Books of account of the business.

Download form 3CB

form 3cb
form 3cb

Let’s see

Cases in which form 3CB is issued

If any sole-proprietor ship is not covered under any act for auditing then they are covered for Form 3CB issuance.

If any partnership firm is not eligible for any other rules for auditing then they are eligible for to issue a form 3CB.

HUF also covered under any other audit by any rule enforcement. They are eligible to issue a 3CB form.

Same way, LLP is also applies this rule. So LLP is also eligible for form 3CB.

Components of Form 3CB

Add name and address of an Assessee.

Permanent Account Number

Add date of Audit report and financial year of audit.

Intendment of CA about the business

Name & full address of CA & Membership number of CA.

Date and place of form 3CB issuance

Applicability of Form 3CB    

Form 3CB is issued for those Tax-Payers who are not covered under form 3CA. it is issued under income tax act 1961 rule 6G(1)(b). it is applicable at the time of apply for Tax returns.

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