3. In * my/our opinion and to the best of * my/our information and according to explanations given to * me/us, the particulars given in the said Form No. 3CD and the Annexure thereto are true and correct.
Hence, the Form 3CA is only a report sim ilar to the Audit report of a company, which only gives an opinion.
Whereas, Form 3CD is a certifiate.
In my opinion, there is a possibility to argue that the date of Form 3CA may be later than the date of Form 3CD, but not vice versa.
Practically, as both the forms have been integrated in the latest e-filing software, this issue is redundant.
However, in case of the earlier AY's, as far as possible, care may be taken to ensure that the dates are not different.
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