07 July 2012
Where Audit under any other statute is not required then Form 3CB is to be submitted and if audit is required then form 3CB is filled in and submitted.
Any other statute means other than under income tax. Like companies are required to get its accounts audited under companies act, societies under societies Act. etc
07 July 2012
The accounts of the partnership firm, doing business or profession, is not required to get its accounts audited under any other law so use form 3CB