1. What is Form 3CA-3CD?
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.
A person who is required by or under any other law to get its accounts audited is required to furnish report of audit of the accounts under section 44AB in form 3CA along with required particulars in Form 3CD.
2. Who can use Form 3CA-3CD?
A CA who is registered in the e-Filing portal and one who has been assigned by taxpayer to audit Form 3CA-3CD is entitled to access this form.
3. What are the ways in which Form 3CA-3CD can be submitted?
The form can be submitted on portal by using the JSON generated from offline utility.