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3CA-3CD companies

The 3CA (Audit Annexure Form) must be attached to the 3CD (Main Tax Audit Report) if the assessee’s books of accounts are subject to audit under any other legislation, including the Companies Act, 2013, as well as tax audits mandated by the Income Tax Act, 1961.

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Why Should I Use Auriga Accounting For 3CA-3CD companies ?

Auriga Accounting has a team of registration experts who can provide complete guidance to register your 3CA-3CD companies.

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Our team of experts will get in touch with you and collect all necessary documents and details

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We fill out and file your application for ITR Filing 

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Ready Your 3CA-3CD companies 

Why Should I Use Auriga Accounting For 3CA-3CD companies ?

 Auriga Accounting has a team of registration experts who can provide complete guidance to register your 3CA-3CD companies.

book appointment

Our team of experts will get in touch with you and collect all necessary documents and details

Resolve all your queries

We fill out and file your application for ITR Filing 

Complete your ITR Filing

Ready Your 3CA-3CD companies

Overview
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Benefit
Key
Due Date
Penalty

Overview - 3CA-3CD Proprietorship 

Form 3CA-3CD is an essential part of the tax audit process under Section 44AB of the Income Tax Act, 1961. It applies specifically to companies and other entities that require a statutory audit under any other law — like the Companies Act, 2013 — in addition to the income tax audit.

What is Form 3CA-3CD?

  • Form 3CA: This form is a summary report signed by a Chartered Accountant (CA) after auditing the company’s financials. It confirms that the statutory audit has been conducted and provides the audit opinion.
  • Form 3CD: This is a detailed statement of particulars that supplements Form 3CA. It contains detailed financial data — revenue, expenses, deductions, loans, tax compliance, etc. — and ensures the accounts are in line with tax laws.

 

Who Needs to File Form 3CA-3CD companies?

It’s mandatory for:

–Companies already subjected to an audit under the Companies Act.
-LLPs or entities requiring audits under other laws.
– Businesses or professions exceeding the tax audit thresholds under Section 44AB.

Benefits of Filing Form 3CA-3CD companies

Filing Form 3CA-3CD isn’t just a legal requirement — it comes with several strategic advantages for companies. Let’s break down the key benefits:

  1. Ensures Legal Compliance
  • Filing 3CA-3CD ensures the company complies with Section 44AB of the Income Tax Act, avoiding penalties and legal issues.
  • It helps maintain transparency and strengthens the company’s credibility with tax authorities.
  1. Strengthens Financial Credibility
  • A certified audit report boosts trust with investors, lenders, and stakeholders.
  • Banks and financial institutions often require audited reports for loans or funding approvals — a properly filed 3CA-3CD supports this.
  1. Identifies Financial Risks and Errors
  • The detailed audit helps uncover financial discrepancies, fraud, or misstatements in accounting records.
  • This proactive check helps management fix issues before they escalate.
  1. Maximizes Tax Benefits
  • The audit ensures companies claim all eligible deductions and tax exemptions under the Income Tax Act, reducing tax liability.
  • It also helps avoid unnecessary taxes due to errors or misreporting.
  1. Protection from Penalties and Scrutiny
  • Timely filing reduces the chances of tax scrutiny or notices from the Income Tax Department.
  • Non-compliance penalties under Section 271B (up to ₹1,50,000) can be avoided.
  1. Enhances Operational Efficiency
  • The audit reveals inefficiencies in bookkeeping and financial management.
  • It encourages companies to improve internal controls, accounting practices, and cost management.
  1. Supports Future Planning and Growth
  • The audit gives a clear financial overview, helping management make informed business decisions.
  • It supports budgeting, forecasting, and future expansion plans

Key Components of Form 3CA-3CD companies

Form 3CA: Summary Report

  • Auditor’s declaration and opinion on the audit.
  • Company’s financial year and relevant tax details.

Form 3CD: Detailed Financial Breakdown

  • Part A: Basic details — Name, PAN, GST, nature of business, etc.
  • Part B: Detailed reporting — income, deductions, depreciation, related party transactions, tax compliance, etc.

Due Date for Filing Form 3CA-3CD companies

For companies and entities subject to tax audit, the deadline is 30th September of the assessment year (e.g., for FY 2024-25, the due date is 30th September 2025).

Penalty for Non-Compliance

  • Penalty under Section 271B can go up to ₹1,50,000 or 0.5% of turnover, whichever is lower.
  • Exemptions from penalty are available if there’s a valid, reasonable cause for the delay (e.g., natural calamities, resignation of the auditor).

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