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of <h1>Understanding Tax Audit Forms: Section 44AB and Reporting with Forms 3CA, 3CB, and 3CD.</h1> Form Nos. 3CA/3CB and 3CD are prescribed forms for reporting tax audits conducted by chartered accountants under section 44AB of the Income Tax Act. Form No. 3CB is used for audits specifically conducted under this section, with details reported in Form No. 3CD. For individuals required to have their accounts audited under other laws, Form No. 3CA is used, with particulars also reported in Form No. 3CD.
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