A tax audit report under section 44AB is never a single form. It is one of two short certificates, Form 3CA or Form 3CB, with the detailed Form 3CD attached. The choice between 3CA and 3CB depends on one question: is the client already required to get accounts audited under some other law?
Last reviewed: 17 October 2026. Facts checked. We opened search results for Rule 6G and the forms, including a tax-portal explainer and a tribunal-ruling summary, but they were secondary sources. We could not open Rule 6G, the e-filing portal's current Form 3CD or the CBDT notifications. Sources disagreed on the number of clauses in Form 3CD, so no count is given; confirm on the portal. Due dates are not repeated here; see our date posts.
The rule in plain words
- Form 3CA is used where the person carries on business or profession and is required to get accounts audited under any other law, for example a company audited under the Companies Act.
- Form 3CB is used where there is no such other-law audit requirement, for example a proprietorship or a partnership firm with turnover above the tax audit limit.
- Form 3CD carries the particulars required under section 44AB and goes with whichever of the two applies. Only one pairing, 3CA with 3CD or 3CB with 3CD, applies to a taxpayer.
The question of which law counts as "any other law" is where practice gets tricky. Our post on the third proviso to section 44AB and Form 3CA explains it.
What each form contains
Form 3CA
It is a short report in which the auditor says the accounts were audited under the other law, refers to that audit report, and confirms the particulars in Form 3CD are true and correct, subject to any observations. The auditor reads and relies on the audited financial statements.
Form 3CB
Here the auditor reports directly on books of account, the balance sheet and the profit and loss account, and confirms the Form 3CD particulars. The auditor takes the primary responsibility for the opinion on the books, because no other audit exists.
Who signs
A chartered accountant, as defined in the Chartered Accountants Act. The CA enters the membership number, the date and the UDIN. For the current cap on the number of tax audits per CA, read the ICAI cap explainer.
Pre-upload checks that save time
- Right form for the client. A company wrongly reported on 3CB, or a partnership wrongly on 3CA, causes avoidable rework.
- Dates match. The date of the audit report in the form, the date of the statutory audit report (for 3CA) and the date on the portal should be consistent.
- Audited accounts are final. For 3CA, the financial statements referred to should be the adopted ones.
- Clause-wise completeness. Form 3CD clauses answered "not applicable" should have a reason on the file. See documents to collect for a tax audit.
- Taxpayer acceptance. The assessee has to accept the report on the portal. Our post on Form 3CD upload errors covers the common failures.
- Late filing consequences. Missing the filing date can bring penalty exposure; see the extended due date and 271B post.
Example
A trading company with turnover above the audit limit is audited under the Companies Act. Its tax auditor signs Form 3CA, refers to the statutory audit report and attaches Form 3CD. Its promoter also runs a proprietorship with turnover above the limit; that business has no audit under any other law, so the same CA, if appointed, signs Form 3CB for it and attaches a separate Form 3CD. Two forms, two different pairings.
Frequently Asked Questions
Can one person get both Form 3CA and 3CB?
A person may have more than one business, but the form depends on whether the person is audited under another law. Take professional advice on a mixed case.
Is Form 3CD optional?
No. It is the detailed particulars statement and goes with both forms.
Who needs a tax audit?
See tax audit applicability and section 44AB in full.
Is the tax audit the same as a statutory audit?
No. Different law, different purpose. See the differences.
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