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    <title>Report of audit of accounts to be furnished under section 44AB</title>
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    <description>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.</description>
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      <description>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.</description>
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