FORM NO. 3CA
[See rule 6G(1)(a)]
Audit report under section 44AB of the Income-tax Act, 1961,
in a case where the accounts of the business or profession of a person
have been audited under any other law
*I/we report that the statutory audit of
[mention name and address of the assessee with permanent account number]
was conducted by *me/us/M/s.
in
pursuance of the provisions of the
Act, and *I/we annex hereto
a copy of *my/our/their audit report dated
along with a copy each of :-
(a) the audited *profit and loss account/income and expenditure account for the year ended on 31s t
March,
; and
(b) the audited balance sheet as at 31st March,
(c) documents declared by the said Act to be part of, or annexed to, the *profit and loss account/
income and expenditure account and balance sheet.
2. The statement of particulars required to be furnished under section 44AB is annexed here-
with in Form No. 3CD.
3. In *my/our opinion and to the best of *my/our information and according to explanations
given to *me/us, the particulars given in the said Form No. 3 CD are true and correct.
**Signed
Name:
Address:
Place:
Date:
Notes:
1. *Delete whichever is not applicable.
2. **This report has to be signed by –
(i) a chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of
1949); or
(ii) any person who, in relation to any State, is, by virtue of the provisions of sub-section (2) of
section 226 of the Companies Act, 1956 (1 of 1956), entitled to be appointed to act as an
auditor of companies registered in that State; or
(iii) any person who is, by virtue of any other law, entitled to audit the accounts of the assessee for
the relevant previous year.
3. Where any of the requirements in this Form is answered in the negative or with qualification, give
reasons therefor.
4. The person who signs this audit report, shall indicate reference of his membership number/certificate
of practice number/authority under which he is entitled to sign this report.