All the taxpayers who are required to audit their accounts with a Chartered Accountant, need to submit the audit report prior to one month from Due date u/s 139(1). Form 3CA, Form 3CB and Form 3CD are the forms of Audit that is to be filed by the Chartered Accountant. Due date to file such audit report is 30th September every year.
Form 3CA: This form is for businesses which required mandatory audit under law other Than Income Tax Act. Private Limited Company and Limited Liability Partnership chooses this form.
Form 3CB: Taxpayers which require Audit exclusively under Income tax Act fill this Form. Proprietor, Freelancer, Partnership Firm Fills this Form.
Form 3CD: This comprises of Detail audit report featuring multiple questioner and fields on which chartered Accountant expresses his views.
