Form 3ca and 3cb applicability

form 3cb is applicable when assessy,s books of accounts are required to be audited under income tax act and form 3ca is used when assessy,s books of accounts are required to be audited in any act other than income tax act.

Hi Shivshankar form 3CA(for companies) 3CB(other than companies) is a audit report given by a chartered account U/s 44AB of income tax act. and form 3CD is a annexure for the above said audit reports.  and its nothing but tax audit report.