CCC.-Reports of audit of accounts of persons carrying on business or profession
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 44AB 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. |