24 September 2013
In any case tax audit shall be done as per the section 44AB but section 44AD gives right to make tax audit u/s 44AD.
So even tax audit made according to the section 44AD provisions the process is same as compulsory tax audit case. So required to upload 3CD, with out uploading of 3CD it is not seems to make a tax audit.Because of at present first we have to upload form 3CD i.e filing of tax audit report and such report filed acknolwedgment no and date shall be indicate in the return form then only it seems the case is tax audit case. So with out uploading of form 3CD you didn't get such details of filing of tax audit report. So filing of form 3CD is required in any case if tax audit is conducted.