Shrawani Trivedi

An Assessee is liable to get his Tax Audit done by a Chartered Accountant mandatorily, if in the previous year,

  • Person carrying on business and his total sales/ turnover exceeds Rs.1 crore.
  • Person carrying on profession and his Gross Receipts exceed Rs.25 lakhs.
  • Person covered under the provision of Section 44AD, 44AF, 44BB, 44BBB and claims profit lower than deemed profit.

As per Notification No.34 dated 1st May 2013, efilling of Tax Audit is mandatory from the A.Y.2013-14 onwards. As per Rule 6G, tax audit report is to be furnished in Form 3CA & Form 3CB and the particulars required to be furnished along with these tax reports should be in Form 3CD.

Email –


More Under Income Tax


  1. Shashikant says:

    The Profit sharing ratio of the partners are to be mentioned in the Audit Report. The excel utility for Form 3CB & 3CD is giving errors in respect of decimals viz: if the share of the partner is say 12.5

  2. Gurjeet says:

    please Cn U specify the procedure of revising TDS online ….and the procedure to follow for filling on audit report …..!!

  3. shrawani trivedi says:

    Dear Krishna,

    As the details have to be filled in ITR , so it should be same as filling tax return.

    with regards,

    Shrawani Trivedi

  4. krishna says:

    what is the due date? is the same as filling tax return. ex: in case of transfer pricing assessee who files return on 30th Nov.

Leave a Comment

Your email address will not be published. Required fields are marked *