What is 3CB & 3CD form?

What is 3CB & 3CD form?

Form 3CB and 3CD are reporting formats which should be used by an auditor who is auditing the books of accounts of taxpayers to whom tax audits are applicable. The provisions of the Income Tax Act which govern a tax audit mandate that a Chartered Accountant should furnish an audit report in the specified form.

How can I download 3CB 3CD form?

Submission of Form 3CA-3CD,3CB-3CD for AY 2021-22, AY 2020-21 is enabled on e-Filing portal www.incometax.gov.in. Download and use only the latest Offline Utility available in the “Download” section under “Income-tax Forms” page on the portal.

What is form 3CB 3CA & 3CD?

Form 3CA-3CD is applicable in case of person who is required by or under any law to get its accounts audited. Form 3CB-3CD is applicable in case of a person not being a person referred above i.e. where accounts are not required to be audited under any other law.

How do I file 3CB 3CD in new tax site?

  1. PREREQUISITES.
  2. Steps for uploading 3CA / 3CB – 3CD.
  3. STEP 1:- Client’s Login- ADD CA +ASSIGN FORM 3CB 3CD + ATTACH DSC –
  4. STEP 2:- make 3CA/3CB-3CD JSON.
  5. STEP 3:- CA’s login– FOR UPLOADING the form.
  6. STEP 4:- Client’s Login- ..FOR ACCEPT THE form.
  7. STEP 5:- DOWNLOAD , SAVE AND PRINT.
  8. __________________

What is 3CB report?

Form 3CB is an audit report that is furnished by a professional CA on the behalf of the tax assessee who is working as a self-employed professional or carrying out a business. The assessee undergoing audit has to obtain the report in Form 3CB on or before September 30 of the applicable assessment year.

What is Clause 16 of Form 3CD?

Sir, Clause 16 is about “Amounts not credited to Profit and Loss Account” and Sub Clause (d) “any other item of income”. Does this Clause 16(d) means any income which is not credited to Profit and Loss Account needs to be reported.

How can I File Form 3CD online?

How to file 3CB & 3CD for Tax Audit Cases under New Income Tax Portal :

  1. Step 1 : First login to taxpayers account – https://eportal.incometax.gov.in/iec/foservices/#/login.
  2. Step 2 : Navigate to E-File > Income Tax Forms > File Income Tax Forms > Search for 3CB & 3CD and Click on File Now.

How can I view form 3CD online?

Steps to View e-Filed Returns / Forms

  1. Go to the ‘My Account’ menu and Click ‘View e-Filed Returns / Forms’ hyperlink.
  2. Select the applicable option from the dropdown and click ‘Submit’ to view the details of the e-Filed Return/Forms. ​

How do I file form 3CA?

Particulars of Form 3CA

  1. Name and address of the taxpayer along with Permanent Account Number.
  2. Name of the Auditor (Individual/ Firm as the case may be).
  3. Law under which accounts have been audited (eg: Companies Act).
  4. Date of Audit Report.
  5. Period of Profit & Loss Account/ Income & Expenditure Account. (

How do I file an audit report on US 44AB?

Point 1

  1. Name and address of the taxpayer along with Permanent Account Number.
  2. Name of the Auditor (Individual/ Firm as the case may be).
  3. Law under which accounts have been audited (eg: Companies Act).
  4. Date of Audit Report.
  5. Period of Profit & Loss Account/ Income & Expenditure Account. (
  6. Date of Balance Sheet.

How can I view Form 3CD online?

How can I get form 3CB?