14 June 2017
Error in Filing 3CA-3CD in selecting clause. We doesn't falls any of clause under 44AB but falls under to be audit under any other Laws (Companies Act 2013). As per form it is mandatory to select the clause but no clause relates.Kindly help us
14 June 2017
See rule 6G. Prescribed audit reports are as under:— (i) Audit report in case of person who carries on business or profession and who is required to get his accounts audited under any other law: Form 3CA (ii) Audit report in case of person who carries on business or profession and who is not required to get his accounts audited under any other law: Form 3CB (iii) Prescribed particulars in case of (i) and (ii) above: Form 3CD. Under proviso to rule 12(2) audit report shall be furnished electronically.
As per Act point 1 it is audited under other Laws (Companies Act 2013),
before reading any rule, you should read the act. First you need to satisfy 44AB. If the audit is applicable and you are a company, then you file 3CA-3CD. If you are not a company, then you file 3CB-3CD. If you are not satisfying 44AB, then you don't file any audit report.