Statutory Library
Acts, rules, regulations and all government forms for Indian tax compliance — updated to June 2026.
Purpose
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CBDTForm 3CA / 3CB / 3CDAllAudit
Form 3CA/3CB/3CD — Tax Audit Report
Tax audit report under Section 44AB. Form 3CA (along with 3CD) for businesses with mandatory statutory audit; Form 3CB (along with 3CD) for all others. Submitted by Chartered Accountant with UDIN.
ℹ Mandatory for turnover > ₹1 Cr (business) or receipts > ₹50L (profession). Due: 30 September.
Official Portals — Quick Reference
Always download forms and bare acts from official portals — only the official version is authentic for professional and legal purposes.
The Income-tax Act, 2025 applies from FY 2026-27; the 1961 Act governs earlier years and pending matters.