3CA: when the auditee has undergone statutory audit as well.
3CB: in case Stat. audit NA or not done.
Both these forms are part of Audit:
Form 3CA: is issued when audit is carried out in compliance with an act other than Income Tax Act (i.e Statutory Audit in case of Companies)
Form 3CB: it is issued for cases other than those covered under Form 3CA & where the assessee is laible for tax audit under income tax act
Yes, generally the same is valid. However, there are a few exceptions as India is governed by various laws....
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