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Form 3cb 3 cd

296 views 5 replies

Vishal

Article Asst.

95 Points Joined August 2013

Hi there, Preparation of form 3CD under form 3CA 3CD / 3CB 3CD is responsibility of assessee or that of Tax Auditor?

Replies (5)

CA Raj Doshi

Practising CA

8944 Points Joined December 2013

Responsibility of the Tax Auditor

Vishal

Article Asst.

95 Points Joined August 2013

Hi Raj,

Thanks for your reply but.... Tax Auditor needs to report under form 3CA/3CB on the matters as prescribed under form 3CD whether they are true and correct .... so can he himself fill the form up and report that they are true and correct .... Please correct me if i am wrong...

CA Raj Doshi

Practising CA

8944 Points Joined December 2013

He does require access to all books of accounts only after which he can fill in the required answers to various clauses in the form. Some factual data is also to be given in the form. Only then he can form an opinion. So without client cooperation , he cannot do the same.

himanshu gumber

45 Points Joined April 2016

As per Rules..3CD to be filled by Client, But Practically its filled & uploaded by Auditor

Naresh Ghosh

Service

22 Points Joined June 2012

in small and medium size companies auditors cooperation required. But in case of big companies responsibility fully on the company for preparation of form 3cd, Tax auditors just report on it.