![]() ![]() A copy of Form 3CB is reproduced below: Form 3CBįorm 3CD is prepared by a Chartered Accountant on behalf of the assessees who get their accounts audited. Form 3CBįorm 3CB is an audit report prepared by Chartered Accountant on behalf of the assesses who are carrying out a business or profession. This article is a brief summary of Form 3CB and Form 3CD, the purpose of which is to introduce a standardised reporting format of an audit report for audits conducted to satisfy the requirements of Section 44AB. The provisions of the Income Tax Act which govern a tax audit mandate that a Chartered Accountant should furnish an audit report in the specified form. ![]() Learn » Income Tax » Form 3CB – 3CD Form 3CB – 3CD – Income Taxįorm 3CB and 3CD are reporting formats which should be used by an auditor who is auditing the books of accounts of taxpayers to whom tax audits are applicable.
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