Form No. 03CA - Audit report under section 44AB of the Income-tax Act, 1961, in a case where the accounts of the business of a person have been audited under any other law
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Audit report requirement: submit Form 3CA with audited accounts and affirm Form 3CD particulars, noting any qualifications. Where accounts have been audited under another law, the auditor must submit Form No. 3CA with the auditor's report and attach the audited profit and loss/income and expenditure account, audited balance sheet and documents forming part thereof, together with the Form No. 3CD particulars; the auditor must affirm that the Form No. 3CD particulars are true and correct subject to any observations or qualifications, sign the report with membership or practice-certificate reference and provide reasons for any negative or qualified answers.
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 requirement: submit Form 3CA with audited accounts and affirm Form 3CD particulars, noting any qualifications.
Where accounts have been audited under another law, the auditor must submit Form No. 3CA with the auditor's report and attach the audited profit and loss/income and expenditure account, audited balance sheet and documents forming part thereof, together with the Form No. 3CD particulars; the auditor must affirm that the Form No. 3CD particulars are true and correct subject to any observations or qualifications, sign the report with membership or practice-certificate reference and provide reasons for any negative or qualified answers.
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