Chartered Accountant · ICAI M.No. 153926 · FRN 136869W
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.
Which set applies to you
If you’re a company or any entity already audited under another law, your tax audit uses Form 3CA, because the financial statements are audited elsewhere and the tax auditor reports over and above that audit. A proprietor, firm or anyone not otherwise audited uses Form 3CB, where the tax auditor also reports on the truth and fairness of the accounts. In both cases the detailed particulars sit in Form 3CD. The same CA usually signs the statutory and tax audit for a company, but they are distinct reports with distinct responsibilities — getting the 3CA-versus-3CB choice wrong is a common filing error worth checking. A useful rule of thumb: companies and LLPs that are independently audited use 3CA; proprietors and most firms use 3CB. The 3CD clauses are identical either way, so only the cover report changes.