In case of Tax Audit a Chartered Accountant is required to submit an audit report in a specific format i.e. form 3CD. This form was created to establish a standardized reporting format for audits carried out under Section 44AB of the income tax act 1961. This article provides a brief overview of Form 3CD, covering a short summary of all 44 clauses of the form, basic background of each clause, disclosure requirements etc.
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