07 November 2017
dear sir,company tax audit report preepare in 3ca 3cd these forms is it correct can yo please alborate and for other than company in which report will prepare
07 November 2017
The Form for tax audit is not dependent on whether the assessee is a company or a non-company. Form 3CA - is to be used where the Assessee is required to get his books of accounts audited under any other law. This other law may be companies act or could be even LLP Act etc Form 3CB - is to be used where the Assessee is not required to get his books of accounts audited by any other law. So while the deciding factor is "requirement of audit under other law" it would be safe to say that every corporate assessee will have to use Form 3CA-3CD.