It is advisable to attach Observation / Disclaimer sheet along with Tax Audit Report Form 3CA & Form 3CB
It can either be an attachment to Form 3CA & Form 3CB
Care should be taken to fit appropriate comments in correct pop up boxes in Clause 3 of Form CA and Clause 5 of Form 3CB
(these are observations / qualifications on specific points on Form 3CD)
However, overall qualification or observation related to audit in respect of Form 3CB can be placed in Clause 3(a)
PS: Please send your valuable suggestion / advise on this subject #docx
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