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Important Procedures : Compulsory audit of Accounts

 

 

Report of the audit

The audit report required to be furnished under Section 44AB is to be sent as under :

  • In the case of a person who carries on business and who is required by or under any other law to get his accounts audited, in Form No. 3CA.
  • In the case of a person who carries on business, but not being a person referred to above, in Form No. 3CB.
  • In the case of a person who carries on profession, is in Form No. 3CC.

The particulars which are required to be furnished alongwith the audit report should be in the following format:-

    • In the case of person carrying on business, be in Form No. 3CD.
    • In the case of person carrying on profession, be in Form No. 3CE.

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