FORM NO. 3CA

FORM NO. 3CA

[See rule 6G(1)(a)]

Audit report under section 44AB of the Income-tax Act, 1961,

in a case where the accounts of the business or profession of a person

have been audited under any other law

*I/we report that the statutory audit of?

[mention name and address of the assessee with permanent account number]

was conducted by *me/us/M/s.?

??in

pursuance of the provisions of the?

???Act, and *I/we annex hereto

a copy of *my/our/their audit report dated?

??along with a copy each of :-

(a) the audited *profit and loss account/income and expenditure account for the year ended on 31s t

March,?

?; and

(b) the audited balance sheet as at 31st March,?

(c) documents declared by the said Act to be part of, or annexed to, the *profit and loss account/

income and expenditure account and balance sheet.

2. The statement of particulars required to be furnished under section 44AB is annexed here-

with in Form No. 3CD.

3. In my/our opinion and to the best of my/our information and according to explanations

given to *me/us, the particulars given in the said Form No. 3 CD are true and correct.

**Signed

Name:

Address:

Place:?

Date:??

Notes:

1. *Delete whichever is not applicable.

2. **This report has to be signed by -

(i) a chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of

1949); or

(ii) any person who, in relation to any State, is, by virtue of the provisions of sub-section (2) of

section 226 of the Companies Act, 1956 (1 of 1956), entitled to be appointed to act as an

auditor of companies registered in that State; or

(iii) any person who is, by virtue of any other law, entitled to audit the accounts of the assessee for

the relevant previous year.

3. Where any of the requirements in this Form is answered in the negative or with qualification, give

reasons therefor.

4. The person who signs this audit report, shall indicate reference of his membership number/certificate

of practice number/authority under which he is entitled to sign this report.

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