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3CD Report

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(Querist)
08 October 2008 If party is exmpted from the limit as per Section 44AB
then Is it necessary for AUDITOR to make the 3CD Report ? ? ?
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CA Pawan Goswami

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CA Pawan Goswami (Expert)
08 October 2008 Form 3CD is required to be made only if Section 44AB of Income Tax Act is applicable for the assessee .
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CA RAMESH KUMAR AHUJA

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CA RAMESH KUMAR AHUJA (Expert)
10 October 2008 Form 3CD and 3CB are the prescribed Forms whereon the Tax Audit Report u/s 44AB is to be given. In Case, a person is not covered by Section 44AB then the report on 3CD Form is not required to be given.
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