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this video is on tax audit report which is filed in form 3C a3cd or inform 3cb3cd form 3C a3cd is applicable in case of tax audit of those taxpayers who are required to get their accounts audited buyer under any law other than Income Tax Act for example companies and form 3cb 3 CD is applicable in case of a person who is not required to get its accounts audited buy or under any law other than Income Tax Act now let us first look at who can use the tax audit report the tax audit report can be used by those Chartered Accountants who are registered on the e-filing portal and one who has been assigned the form by the taxpayer the prerequisites for filing the form on the online portal are that the taxpayer and chartered accountant should be registered on the e-filing portal both of them should have valid username and password they should have an active fan and the taxpayer should assign the form either 3C a 3cd or 3cb 3cd to the chartered accountant and both of them should have active digi...