19 October 2011
Form 3CA shall be applicable (i). 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
Form 3CB shall be applicable (ii). in the case of a person who carries on business or profession, but not being a person referred to in the above clause(ie accounts are not reqd to be audited).
Both these forms are to be supplemented by a Statement of particulars in Form 3CD, required to be furnished under section 44AB of the Income-tax Act, 1961
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