Rule – 6F, Books of account and other documents to be kept and maintained under section 44AA(3) by persons carrying on certain professions
March 13, 2018
Rule – 6GA, Form of report of audit to be furnished under sub-section (2) of section 44DA
March 14, 2018

Rule – 6G, Report of audit of accounts to be furnished under section 44AB

6G. (1) The report of audit of the accounts of a person required to be furnished under section 44AB1 shall,—

(a) in the case of a person who carries on business or profession and who is required by or under any other law to get his accounts audited, be in Form No. 3CA;
(b) in the case of a person who carries on business or profession, but not being a person referred to in clause (a), be in Form No. 3CB.

(2) The particulars which are required to be furnished under section 44AB shall be in Form No. 3CD.

 

Reference: www.incometaxindia.gov.in

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