3 CA & 3CB

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R.K.Ranjan.

R.K.Ranjan. (Querist)
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03 March 2010
Can any one suggest me about the applicablity oy 3CA and 3CB ?

CA SURENDRA KUMAR RAKHECHA

CA SURENDRA KUMAR RAKHECHA (Expert)
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03 March 2010
This relates to Tax Audit Report.

3CA is applicable for those assessees who are required to get their accounts audited under any statutory other requirements.

3Cb is applicable for those assessees who are not required to get their accounts audited under any statutory requirements except Income Tax.