CA Vijay R Singh, FCA Chartered Accountant · ICAI M.No. 153926 · FRN 136869W
Short answerForm 3CD is the detailed statement of particulars in a tax audit — over 40 clauses covering your business details, method of accounting, depreciation, disallowances, TDS compliance, loans and deposits, GST turnover and more. The auditor verifies and reports each relevant clause.
What it covers
Accounting method, depreciation, payments disallowed for TDS/cash, statutory dues, loans/deposits (269SS/269T), and GST turnover, among 40+ clauses.
Why accuracy matters
3CD disclosures are cross-checked in assessments, so mismatches with GST/TDS data invite notices.
This answer is general information for businesses, not professional advice. Tax rates, thresholds and forms change with each Finance Act — please confirm the current position for your own facts, or speak to us, before acting.
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