09 September 2013
Only in case of tax audit. Section 44 AB if turnover exceeds 1 cr. And when u show profit less than 8% of ur turnover but ur income exceeds minimum slab rate then also require tax audit this is as per section 44 AD. 3cb nd 3cd are basically tax audit reports and to be filled by ca after audit and to be filed by ca from his login id
CAclubindia
