Krutesh Patel
(ACA)
(727 Points)
Replied 29 August 2009
3Cd is assessee based. We prepare 3CD report in the name of Assessee not in the name of business. The reason is,it is assessee who is liable to be taxed under income tax, not his business name.
If he carries on more than one business, only one 3Cd will be prepared containing details of all businesses.
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