02 August 2010
3CA is applicable for the assessee where the accounts of the business or profession of a person have been audited under any other law 3CB is applicable for the assessee in the case of a person referred to in clause (b) of sub-rule (1) of rule 6G
02 August 2010
6G. (1) The report of audit of the accounts of a person required to be furnished under 90section 44AB shall,—
(a) in the case of a person who carries on business or profession and who is required by or under any other law to get his accounts audited, be in Form No. 3CA;
(b) in the case of a person who carries on business or profession, but not being a person referred to in clause (a), be in Form No. 3CB.