Tax audit reporting requires Form 3CB with particulars in Form 3CD, or Form 3CA/3CD if audited under other law. A chartered accountant's tax audit report must be furnished in prescribed forms: when the audit is conducted under the statutory tax-audit regime the report is submitted in Form 3CB with particulars in Form 3CD; where accounts are audited by or under any other law the report is submitted in Form 3CA with particulars in Form 3CD.