Form 3CA-3CD / 3CB-3CD, Tax Audit Report
Tax audit report under Section 44AB. 3CA-3CD applies when accounts are already audited under another law; 3CB-3CD applies when they are not.
Who files it
Chartered accountants, on behalf of taxpayers whose turnover or receipts cross the tax audit threshold.
Frequency
Annual
Due date
30 September, after the financial year ends
Filed with
Income Tax e-filing portal
A company's accounts are already audited under the Companies Act, so its tax audit report uses Form 3CA (a short form referencing the existing audit) paired with Form 3CD, the detailed statement of particulars. A proprietorship or firm without a separate statutory audit uses Form 3CB (the auditor's own audit report) paired with the same Form 3CD.
Form 3CD itself is the substantial part: dozens of clauses covering everything from depreciation to related party transactions to compliance with specific TDS and GST provisions, which is why tax audit season is genuinely demanding work for a practicing CA, not a formality.
This is a quick-reference summary, not a filing walkthrough. Due dates shown are the statutory defaults and can be extended in practice; applicability depends on your specific registration, turnover, and entity type. For general informational purposes only, not professional tax or legal advice.