A tax audit under Section 44AB isn't one form — it's an audit opinion (Form 3CA or 3CB) plus a detailed statement of particulars (Form 3CD). Here's exactly what each one covers.
only one applies to you — it depends on whether your accounts are audited under another law.
Form 3CA
Accounts already audited elsewhere
Used when your accounts are already required to be audited under another law — most commonly a company audited under the Companies Act, 2013. The CA's tax audit report references that existing statutory audit rather than duplicating it.
Form 3CB
No other audit requirement
Used when there's no other legal audit requirement on your accounts — this covers most proprietorships, individuals, HUFs, and partnership or LLP firms. The CA examines your books directly and gives an independent audit opinion.
Both forms exist purely to state the CA's audit opinion. The substance — the actual particulars being reported — lives in Form 3CD, which is filed alongside either one.
a long form — here are the categories that come up most often.
01
Business & accounting details
Nature of business, method of accounting followed, and any change in method from the previous year.
02
Depreciation & statutory dues
Depreciation as per the Income Tax Act, and details of statutory liabilities like GST, PF, and ESI — paid or outstanding.
03
Cash transactions
Cash payments and receipts above prescribed limits, which can trigger disallowances under Sections 40A(3) and 269SS/269T.
04
TDS/TCS compliance
Whether tax was deducted or collected correctly and deposited on time — a common source of disallowance if missed.
05
Related-party transactions
Payments to specified persons under Section 40A(2)(b) that need separate disclosure and scrutiny for reasonableness.
06
Loans & deposits
Loans or deposits taken or repaid other than by account payee cheque or bank transfer, which attract penal provisions.
What is the difference between Form 3CA and Form 3CB?
Form 3CA applies when your accounts are already required to be audited under another law — most commonly a company under the Companies Act. Form 3CB applies when there's no such other requirement — most proprietorships, individuals, and partnership firms.
What is Form 3CD?
The detailed statement of particulars required under Section 44AB — covering accounting method, depreciation, statutory dues, related-party transactions, cash transactions, TDS compliance, and more. It's filed together with Form 3CA or 3CB, never on its own.
Who signs Form 3CD?
A practising Chartered Accountant signs and uploads it with a UDIN attached — introduced by ICAI to prevent forged audit reports.
Do I need both Form 3CA/3CB and Form 3CD?
Yes — they're filed as a set. Form 3CA or 3CB is the CA's audit opinion; Form 3CD is the supporting statement of particulars. Filing one without the other doesn't satisfy Section 44AB.
How is Form 3CD filed?
Electronically on the income tax e-filing portal by the Chartered Accountant using their own login, then accepted by the taxpayer through their own portal account — both steps must be completed before the due date.
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