What are Form 3CA, 3CB and 3CD?

Name: Vijay R Singh & Co.
Address: Office No. 4, Vishal CHSL, D Wing, Sir Mathuradas Vasanji Road, Azad Nagar, Opp. Andheri Gymkhana, Andheri East, Maharashtra, 400069, IN
Telephone: +91 98607 23959

CA Vijay R Singh, FCA
Chartered Accountant · ICAI M.No. 153926 · FRN 136869W

Short answerForm 3CA is the audit report used when your accounts are already audited under another law (like the Companies Act); Form 3CB is used otherwise; and Form 3CD is the detailed statement of particulars attached to either. Together they make up the tax audit report.

3CA vs 3CB

3CA — accounts already audited under another law (companies). 3CB — not otherwise audited (proprietors, firms).

3CD particulars

Form 3CD carries the detailed clauses; it’s attached to whichever of 3CA/3CB applies.

Audit

← Back to all questions

Talk to CA Vijay R Singh

Unsure which audit form applies to you? You can message him directly, or book a short call to talk through your situation.

Book a 15-minute call
Message on WhatsApp
Email your query

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.