Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Audit report forms under section 44AB require prescribed formats, with revised reports allowed for later payment-based recalculations. Report of audit of accounts under section 44AB must be furnished in the prescribed form, with Form 3CA for persons already audited under another law and Form 3CB for others carrying on business or profession. The particulars required under section 44AB are to be furnished in Form 3CD. The audit report may be revised by obtaining a revised report from an accountant and furnishing it before the end of the relevant assessment year where later payments require recalculation of disallowance under section 40 or section 43B.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Audit report forms under section 44AB require prescribed formats, with revised reports allowed for later payment-based recalculations.
Report of audit of accounts under section 44AB must be furnished in the prescribed form, with Form 3CA for persons already audited under another law and Form 3CB for others carrying on business or profession. The particulars required under section 44AB are to be furnished in Form 3CD. The audit report may be revised by obtaining a revised report from an accountant and furnishing it before the end of the relevant assessment year where later payments require recalculation of disallowance under section 40 or section 43B.
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