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Step by step complete guide for online filing of Tax Audit Report (3CA/3CB-3CD) at Income tax portal

A Tax Audit involves an expression of the tax auditor's opinion on the truth and correctness of certain factual details, furnished by the assessee to the Income Tax Authorities to enable correct assessment of total income considering all allowances, deductions, losses, adjustments, exemptions etc. and determination of tax thereon.

Rule 6G prescribes the manner of reporting and furnishing of Report of Audit of accounts to be furnished u/s 44AB. There are two types of forms- 3CA-3CD & 3CB-3CD. Therefore, only one of two will be applicable to each taxpayer.

  • Form 3CA-3CD is applicable in case of person who is required by or under any law to get its accounts audited.

  • Form 3CB-3CD is applicable in case of a person not being a person referred above i.e. where accounts are not required to be audited under any other law.

From Assessment year 2013-14, it is made compulsory to file Tax Audit report online. We provide here step by step complete guide for how to file 3CA/3CB-3CD online.

The purpose to bring Tax Audit is to discourage tax avoidance and evasion, the requirement of a tax audit was introduced by the Finance Act of 1984, by inserting a new section 44AB w.e.f Assessment Year 1985-86.

It is conducted to achieve the following objectives:

  • Ensure proper maintenance & correctness of books of accounts by the taxpayer & certification of same by the CA

  • Report observations/discrepancies noted by the CA during the course of audit

  • Report prescribed information in compliance of various provisions of Income tax Act as referred in Form 3CD.

ASK Commercial Solutions help you to easy way to filing of e-Returns/ e-tax audit report/ e-assessment/ e-appeal etc. contact us

source: CBDT

1 Comment

Komal Sultaniya
Komal Sultaniya
Jul 19, 2023

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