Form No. 3CA for Audit Report Under Section 44AB of The Income-Tax Act, 1961. Form No. 3CA is relevant to people who carry on business or profession, and who are required by or under any other law to get their accounts audited. Where any requirement is negetative then give reason there thereof.
(1) The report of audit of the accounts of a person required to be furnished under section 44AB shall,—
(a) in the case of a person who carries on business or profession and who is required by or under any other law to get his accounts audited, be in Form No. 3CA;
(b) in the case of a person who carries on business or profession, but not being a person referred to in clause (a), be in Form No. 3CB.
(2) The particulars which are required to be furnished under section 44AB shall be in Form No. 3CD.]
FORM NO. 3CA
[See rule 6G (1) (a)]
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
1. I/We report that the statutory audit of_________[mention name and address of the assessee with permanent account number] was conducted by me/us/M/s._________in pursuance of the provisions of the________Act, and
I/we annex hereto a copy of
my/our/their audit report dated________along with a copy each of –
(a) the audited profit and loss account/income and expenditure account for the year ended on 31st March, _______.
(b) The audited balance sheet as at 31st March, _______; and
(c) Documents declared by the said Act to be part of, or annexed to, the profit and loss account/income and expenditure account and balance sheet.
2. The statement of particulars required to be furnished under section 44AB is annexed herewith in Form No. 3CD.
3. In my/our opinion and to the best of my/our information and according to explanations given to me/us, the particulars given in the said Form No. 3CD and the Annexure thereto are true and correct.