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This video tutorial discusses the tax audit report filed in form 3C a3cd or form 3cb 3cd. Form 3C a3cd is for taxpayers required to get accounts audited under laws other than the Income Tax Act, such as companies. Form 3cb 3cd is for those not required to get accounts audited under any law other than the Income Tax Act. Chartered Accountants registered on the e-filing portal can use the tax audit report if assigned by the taxpayer. Prerequisites include both parties being registered on the portal with valid usernames, passwords, and active Digi. Taxpayer must assign the form to the chartered accountant.
