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Form 3CA and Form 3CB in Tax Audit

Today we will discuss on the Form 3CA and Form 3CB in Tax Audit, Difference between the form 3CA and Form 3CB. An chartered accountant to an particular entity will issue the Form 3CA or Form 3CB report.

  1. Form 3CA & Annexure 3CD
  2. Form 3CB & Annexure 3CD

Difference between Form 3CA and Form 3CB

Form 3CA

Form 3CA is audit report issued by Chartered Accountant if the assesee is required to get his books of account audited under any other act other than Income Tax Act, 1961.

In following case form 3CA is issued –

  • If an entity covered under cost audit
  • If an entity covered under excise audit
  • If an entity is covered under transfer pricing audit
  • If an LLP cross the turnover of Rs 40 lakhs and covered under compulsory audit
  • All company are required to get there books of accounts audited under Companies Act.

Form 3CB

Form 3CB is audit report issued by Chartered Accountant if the assesee is required to get his books of account audited only under Income Tax Act, 1961.

In following case form 3CB is issued –

  • Proprietorship business if not covered under any other audit
  • Partnership firm if not covered under any other audit
  • HUF if not covered under any other audit
  • LLP if not covered under any other audit

Content of Form 3CA and Form 3CB

Form 3CA is issued by the Chartered accountant it will cover the following content

Name and address of the asseessee

Permanent Account Number of the asseessee

Date of the Audit Report

Financial year of the Audit

Opinion of the chartered accountant regarding the activity of the business

Name, address and membership number of the chartered accountant

Date and Place of the signing tax audit report

Format of Form 3CA for the assessment year 2015-16 and previous year 2014-15

Click here to download the Form 3CA

Format of Form 3CB for the assessment year 2015-16 and previous year 2014-15

Click here to download the Form 3CB

In both of audit report the Annexure 3CD remain same.

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4 comments

  1. if i have two business with different nature of work how can i file for tax audit reports with same pan number my business turn over greater than 1 core so how i can fil itr form either one itr4 form or two or audit reports two please suggest me.

  2. If tax audit and vat audit both are done by a trading concern.according to 44AB which form have to give to that trading concern either 3CA or 3CB

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