Forms used for e-filing of section 44AB tax audit report – 3CA, 3CB and 3CD

In our last article, we have discussed when section 44AB tax audit is required to be done by tax payers. Today in this article we will be discussing different forms that are required to be submitted for section 44AB tax audit report.

Forms used for section 44AB tax audit report

As per rule 6G, two types of forms are required to be submitted for section 44AB tax audit report. One is for the audit report and the other one is for statement of particulars. These forms are specified based on the type of person or taxpayer.

Please remember, tax audit is required only when you are required to do so as per income tax act. Please read our article to know when and who are eligible to get their accounts audited under income tax act.

forms required for Tax Audit - section 44ab

If the person is carrying on business or profession and is also required to get his accounts audited by or under any other law (i.e. law other than income tax act) then the tax audit report has to be in Form 3CA and statement of particulars should be in form 3CD.

For example in case of a company, the company is required to get its accounts audited as per companies’ act 2013. This means, a private limited or public limited company is required form 3CA and form 3CD for section 44AB tax audit report.

In other cases i.e. where the person who carries on business or profession is not required to get its accounts audited by or under any other law, form 3CB is required to be submitted for audit report and 3CD for statement of particulars.

For example, a proprietorship business is not required to get its accounts audited under any other law. If such person carrying on proprietorship is required to get its accounts audited under section 44AB then form 3CB towards audit report and form 3CD for statement of particulars is required to be submitted.

Type of tax payers Audit report Form No Statement of particulars
Person who carries on business or profession and required to get their accounts audited by or under any other law i.e. other than income tax act Form 3CA Form 3CD
In other cases, where the person who carries on business or profession are not required to get their accounts audited by or under any other law i.e. other than income tax act Form 3CB Form 3CD

Notification no: 42/2013 requires the person who is liable for section 44AB tax audit to file the above mentioned forms electronically. This means from assessment year 2013-2014 onwards assessee is required to file tax audit report electronically.

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