FORM NO. 3CB for Audit Report under Section 44AB of the Income-Tax Act, 1961. FORM NO. 3CB is applicable to person who carrying business or profession, other than those who are required by or under any law to get their accounts audited.
(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. 3CB
[See rule 6G (1) (b)]
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
1. I/We have examined the balance sheet as at 31st March, _______and the profit and loss account/income and expenditure account for the year ended on that date, attached herewith, of
[mention name and address of the assessee with permanent account number]
2. I/We certify that the balance sheet and the profit and loss account/income and expenditure account are in agreement with the books of account maintained at the head office At _______ and _______branches.
3. (a) I/We report the following observations/comments/discrepancies/inconsistencies; if any:
(b) Subject to above,-
(A) I/We have obtained all the information and explanations which, to the best of my/our knowledge and belief, were necessary for the purposes of the audit.
(B) In my/our opinion, proper books of account have been kept by the head office and branches of the assessee so far as appears from my/our examination of the books.
(C) In my/our opinion and to the best of my/our information and according to the explanations given to me/us, the said accounts, read with notes thereon, if any, give a true and fair view:-
(i) in the case of the balance sheet, of the state of the affairs of the assessee as at 31st March, ______; and
(ii) in the case of the profit and loss account/income and expenditure account of the
profit/loss or surplus/deficit of the assessee for the year ended on that date.
4. The statement of particulars required to be furnished under section 44AB is annexed herewith in Form No. 3CD.
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.