Form 3CA/3CB

Tax Glossary Definition

Form 3CA/3CB

Form 3CA/3CB – Audit report forms submitted along with Form 3CD, depending on the type of audit: Form 3CA: Used when the entity is a company already required to be audited under the Companies Act. Form 3CB: Used for non-company entities not covered under the Companies Act audit requirements.

Example: A partnership firm files Form 3CB with Form 3CD, while a company files Form 3CA with Form 3CD.

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