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of <h1>Audit Report Submission under Section 44AB: Use Form 3CA or 3CB, and provide details in Form 3CD. Revisions allowed.</h1> The audit report of accounts required under section 44AB of the Income Tax Act must be submitted in specific forms depending on the circumstances. If a person engaged in business or profession is mandated by other laws to audit their accounts, the report should be in Form No. 3CA. If not, it should be in Form No. 3CB. The necessary particulars must be provided in Form No. 3CD. The audit report can be revised before the end of the relevant assessment year if post-report payments necessitate recalculating disallowances under sections 40 or 43B.
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