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**Form No. 3CA** This form is to be used in a case where the accounts of the business or profession of a person have been audited under any other law. The first part of the report refers to the fact that the statutory audit of the assessee was conducted by a chartered accountant or any other auditor in pursuance of the provisions of the relevant Act, and the copy of the audit report along with the audited profit and loss account and balance sheet and the documents declared by the relevant Act to be part of or annexed to the profit and loss account and balance sheet, are annexed to the report in Form No. 3CA. In a case where the tax auditor carrying out the audit under section 44AB is different from the statutory auditor, a reference should be made to the name of such statutory auditor. In case the statutory auditor is carrying out the audit under section 44AB, the fact that he has carried out the statutory audit under the relevant Act should be stated. The next paragraph states that the statement of particulars required to be furnished under section 44AB is annexed with the particulars in Form No. 3CD. The tax auditor has to further state that, in his opinion and to the best of his information and according to the explanations given to him, the particulars given in the said Form No.3CD and the annexure thereto are true and correct. Where any of the requirements in this form is answered in negative or with qualification, the report shall state the reasons there for. The tax auditor should state this qualification in the audit report so that the same becomes a comprehensive report and the user of the audited statement of particulars can realize the impact of such qualifications. Item No. 4 of the notes to Form No. 3CA requires that the person, who signs this audit report, shall indicate reference of his membership No./certificate of practice number/authority under which he is entitled to sign this report. No separate certificate of practice number is allotted by ICAI. As such, where a chartered accountant acts as a tax auditor he should give his membership number with ICAI while registering himself in the e-filing portal.

FORM 3CA Form 3CA is a document used in the process of filing Income Tax Returns in India. The document is Audit Report and is in accordance with the format specified by the Income Tax Department of India. The Income Tax Department of India has a list of Forms that are to be used by Assessees when filing Income Tax Returns. The Income Tax Act, 1961, and the Income Tax Rules, 1962, lay down the rules related to the use of each of these forms. Form 3CA is an Audit Report and is submitted when the Business or Profession of the Assessee goes through an Audit by a Chartered Accountant recognized by law. This use of the Form is governed by the rules and regulations that are laid down under Section 44AB of the Income Tax Act, 1961. Rule 6G(1)(a) of the Income Tax Rules, 1962, lays down the rules for use of the Form. Thanks

Hiiii friend...... **Form 3CA** Form No. 3CA is to be filled in by the organisation which is needs to get audited by THE INCOME TAX ACT, 1961 and also by any other act. For Eg: Companies.(need to get audited under THE INCOME TAX ACT, 1961 and also by THE COMPENIES ACT ,1956) And all is same as Rohit Thanks & Regards,

Dear Roshni > Form No. 3CA This form is to be used in a case where the accounts of the business or profession of a person have been audited under any other law. The first part of the report refers to the fact that the statutory audit of the assessee was conducted by a chartered accountant or any other auditor in pursuance of the provisions of the relevant Act, and the copy of the audit report along with the audited profit and loss account and balance sheet and the documents declared by the relevant Act to be part of or annexed to the profit and loss account and balance sheet, are annexed to the report in Form No. 3CA. In a case where the tax auditor carrying out the audit under section 44AB is different from the statutory auditor, a reference should be made to the name of such statutory auditor. In case the statutory auditor is carrying out the audit under section 44AB, the fact that he has carried out the statutory audit under the relevant Act should be stated. The next paragraph states that the statement of particulars required to be furnished under section 44AB is annexed with the particulars in Form No. 3CD. The tax auditor has to further state that, in his opinion and to the best of his information and according to the explanations given to him, the particulars given in the said Form No.3CD and the annexure thereto are true and correct. Where any of the requirements in this form is answered in negative or with qualification, the report shall state the reasons there for. The tax auditor should state this qualification in the audit report so that the same becomes a comprehensive report and the user of the audited statement of particulars can realize the impact of such qualifications. Item No. 4 of the notes to Form No. 3CA requires that the person, who signs this audit report, shall indicate reference of his membership No./certificate of practice number/authority under which he is entitled to sign this report. No separate certificate of practice number is allotted by ICAI. As such, where a chartered accountant acts as a tax auditor he should give his membership number with ICAI while registering himself in the e-filing portal. thanks

About 3CA Form 3CA is a document used in the process of filing Income Tax Returns in India. The document is Audit Report and is in accordance with the format specified by the Income Tax Department of India. The Income Tax Department of India has a list of Forms that are to be used by Assessees when filing Income Tax Returns. The Income Tax Act, 1961, and the Income Tax Rules, 1962, lay down the rules related to the use of each of these forms. Form 3CA is an Audit Report and is submitted when the Business or Profession of the Assessee goes through an Audit by a Chartered Accountant recognized by law. This use of the Form is governed by the rules and regulations that are laid down under Section 44AB of the Income Tax Act, 1961. Rule 6G(1)(a) of the Income Tax Rules, 1962, lays down the rules for use of the Form. 3CA components Form 3CA has important components that are necessary to gain details of the Audit that the Business or Profession has been subjected to.[17] The Form has details of the Firm on which the Audit has been carried out including the Name and the permanent account number (PAN). The details of the Chartered Accountant, whether it is an individual, a group of individuals, or a firm is given. The Year in which the Audit is carried out. A declaration by the Chartered Accountant confirming that the details given and the corresponding Annexure are true and correct. The Name and Signature of the Chartered Accountant.