Under section 44AB of Income tax act, 1961 assessee is required to get there accounts audited if conditions stipulated under section 44AB are met.
Income tax act have specified form "3CA" and "3CB", in which audit report is to be issued, and also it has specified certain particulars in 3CD, for which Auditor should state whether particulars stated in 3CD are true and correct.
Audit report under form 3CA is to be issued if books of accounts of assessee were audited under any other law, and audit report under form 3CB is to be issued when books of accounts of assessee were not audited under any other law.
Posted 2 years ago by Ankit Sharma
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