Chartered Accountant · ICAI M.No. 153926 · FRN 136869W · Reviewed on 7 October 2026
3CA or 3CB: which one is yours
The split is simple: if a statutory audit already exists — a company audited under the Companies Act, 2013, a society or trust audited under its own statute — the tax auditor reports in 3CA, leaning on that audit. Where no other audit exists, the tax auditor audits the accounts themselves and reports in 3CB. You never file both.
3CD: where the real work sits
Form 3CD is the substance — clause-by-clause disclosure of depreciation claimed, amounts disallowable under sections 40A and 43B, TDS defaults, loans accepted or repaid in cash (sections 269SS/269T), GST turnover reconciliation and more. Assessing officers mine 3CD in scrutiny, so a casually filled 3CD manufactures future notices. This is where audit quality shows.
Filing mechanics and the penalty
The CA uploads the forms with a UDIN by the specified date — 30 September, one month before the 31 October return date for audit cases (CBDT extensions in a given year apart) — and the assessee accepts them in their e-filing account. Failure attracts section 271B: 0.5% of turnover, capped at ₹1,50,000, unless reasonable cause is shown. FY 2025-26 is the final year under the Income-tax Act, 1961; from Tax Year 2026-27 the audit requirement continues under section 63 of the Income-tax Act, 2025. Our tax-audit practice handles the audit, the 3CD and the filing as one job.