Rule - 6G,Income-tax Rules, 1962

Rule - 6G,Income-tax Rules, 1962

Income Tax

Report of audit of accounts to be furnished under section 44AB.

(1) The report of audit of the accounts of a person required to be furnished under section 44AB shall,—


(a) in the case of a person who carries on business or profession and who is required by or under any other law to get his accounts audited, be in Form No. 3CA;

(b) in the case of a person who carries on business or profession, but not being a person referred to in clause (a), be in Form No. 3CB.

(2) The particulars which are required to be furnished under section 44AB shall be in Form No. 3CD.