FORM NO. 3CD - Word & PDF Download

FORM NO. 3CD

FORM NO. 3CD

[See rule 6G(2)]

Statement of particulars required to be furnished under

section 44AB of the Income-tax Act, 1961

PART - A

1. Name of the assessee

2. Address

3. Permanent Account Number :

4. Status

5. Previous year ended

: 31s t March

6. Assessment year

PART - B

7. (a) If firm or Association of Persons, indicate

names of partners/members and their profit

sharing ratios.

(b) If there is any change in the partners/ members

or their profit sharing ratios, the particulars of

such change.

8. (a) Nature of business or profession

(b) If there is any change in the nature of business

or profession, the particulars of such change.

9. (a) Whether books of account are prescribed

under section 44AA. If yes, list of books so

prescribed.

(b) Books of account maintained.

(In case books of account are maintained in a

computer system, mention the books of account

generated by such computer system).

10. Whether the profit and loss account includes any

profits and gains assessable on presumptive basis,

if yes, indicate the amount and the relevant section

(44AD, 44AE, 44AF, 44B, 44BB, 44BBA,

44BBB or any other relevant section).

11. (a) Method of accounting employed in the previous

year.

(b) Whether there has been any change in the

method of accounting employed vis-?-vis

the method employed in the immediately

preceding previous year.

give details of such change, and the effect

thereof on the profit or loss.

(d) Details of deviation, if any, in the method

of accounting employed in the previous year

from accounting standards prescribed under

section 145 and the effect thereof on the

profit or loss.

12. (a) Method of valuation of closing stock employed

in the previous year.

(b) Details of deviation, if any, from the method of

valuation prescribed under section 145A, and

the effect thereof on the profit or loss.

13. Amounts not credited to the profit and loss account,

being -

(a) the items falling within the scope of section 28;

(b) the proforma credits, drawbacks, refunds of

duty of customs or excise, or refunds of sales

tax, where such credits, drawbacks or

refunds are admitted as due by the

authorities concerned;

previous year;

(d) any other item of income;

(e) capital receipt, if any.

14. Particulars of depreciation allowable as per the

Income-tax Act, 1961 in respect of each asset

or block of assets, as the case may be, in the

following form:-

(a) Description of asset/block of assets.

(b) Rate of depreciation.

case may be.

(d) Additions/deductions during the year with

dates; in the case of any addition of an asset,

date put to use; including adjustments on

account of -

(i) Modified Value Added Tax credit claimed

and allowed under the Central Excise

rules, 1944, in respect of assets acquired

on or after 1s t March 1994.

(ii) Change in rate of exchange of currency,

and

(iii) Subsidy or grant or reimbursement, by

whatever name called.

(e) Depreciation allowable.

(f) Written down value at the end of the year.

15. Amounts admissible under section 33AB, 33ABA,

33AC, 35, 35ABB, 35AC, 35CCA, 35CCB,

35D, 35E:-

(a) debited to the profit and loss account (showing

the amount debited and deduction allowable

under each section separately);

(b) not debited to the profit and loss account.

16. (a) Any sum paid to an employee as bonus or

commission for services rendered, where such

sum was otherwise payable to him as profits

or dividend. [Section 36(1)(ii)].

(b) Any sum received from employees towards

contributions to any provident fund or

superannuation fund or any other fund

mentioned in section 2(24)(x); and due date

for payment and the actual date of payment to

the concerned authorities under section

36(1)(va).

17. Amounts debited to the profit and loss account

being:-

(a) expenditure of capital nature;

(b) expenditure of personal nature;

souvenir, brochure, tract, pamphlet or the

like, published by a political party;

(d) expenditure incurred at clubs,

(i) as entrance fees and subscriptions;

(ii) as cost for club services and facilities used;

(e) (i) expenditure by way of penalty or fine for

violation of any law for the time being in

force;

(ii) any other penalty or fine;

(iii) expenditure incurred for any purpose

which is an offence or which is prohibited

by law;

(f) amounts inadmissible under section 40(a);

(g) interest, salary, bonus, commission or

remuneration inadmissible under section 40(b)/

40(ba) and computation thereof;

(h) amount inadmissible under section 40A(3) read

with rule 6DD and computation thereof;

(i) provision for payment of gratuity not allowable

under section 40A(7);

(j) any sum paid by the assessee as an employer

not allowable under section 40A(9);

(k) particulars of any liability of a contingent nature.

18. Particulars of payments made to persons specified

under section 40A(2)(b).

19. Amounts deemed to be profits and gains under

section 33AB or 33ABA or 33AC.

20. Any amount of profit chargeable to tax under section

41 and computation thereof.

21*(i) In respect of any sum referred to in clause (a),

(c), (d) or (e) of section 43B, the liability for which;

(A) pre-existed on the first day of the previous

year but was not allowed in the assessment

of any preceding previous year and was

(a) paid during the previous year;

(b) not paid during the previous year;

(B) was incurred in the previous year and was

(a) paid on or before the due date for

furnishing the return of income of the

previous year under section 139(1);

(b) not paid on or before the aforesaid date.

(ii) In respect of any sum referred to in

clause (b) of section 43B, the liability for which-

(A) pre-existed on the first day of the previous

year but was not allowed in the

assessment of any preceding previous

year:

(a) nature of liability;

(b) due date of payment under second

proviso to section 43B;

(d) if paid otherwise than in cash,

whether the sum has been realised

within fifteen days of the aforesaid

due date;

(B) was incurred in the previous year:

(a) nature of liability

(b) due date of payment under second

proviso to section 43B;

(d) if paid otherwise than in cash,

whether the sum has been realised

within fifteen days of the aforesaid

due date.

* State whether sales tax, customs duty excise

duty or any other indirect tax, levy, cess, impost

etc. is passed through the profit and loss

account.

22. (a) Amount of Modified Value Added Tax credits

availed of or utilised during the previous year

and its treatment in the profit and loss account

and treatment of outstanding Modified Value

Added Tax credits in the accounts.

(b) Particulars of income or expenditure of prior

period credited or debited to the profit and loss

account

23. Details of any amount borrowed on hundi or any

amount due thereon (including interest on the

amount borrowed) repaid, otherwise than through

an account payee cheque [Section 69D].

24. (a)* Particulars of each loan or deposit in an amount

exceeding the limit specified in section 269SS

taken or accepted during the previous year:-

(i) name, address and permanent account

number (if available with the assessee)

of the lender or depositor;

(ii) amount of loan or deposit taken or

accepted.

(iii) whether the loan or deposit was squared

up during the previous year;

(iv) maximum amount outstanding in the

account at any time during the previous

year;

(v) whether the loan or deposit was taken

or accepted otherwise than by an

account payee cheque or an account

payee bank draft.

*(These particulars need not be given in the

case of a Government company, a banking

company or a corporation established by a

Central, State or Provincial Act.)

(b) Particulars of each repayment of loan or

deposit in an amount exceeding the limit

specified in section 269 T made during the

previous year:

(i) name, address and permanent account

number (if available with the assessee)

of the payee;

(ii) amount of the repayment;

(iii) maximum amount outstanding in the

account at any time during the previous

year;

(iv) whether the repayment was made

otherwise than by account payee

cheque or account payee bank draft.

25. Details of brought forward loss or depreciation

allowance in the following manner, to the extent

available:

Serial Assessment Nature of Amount Amount as Remarks

Number Year loss/ as assessed

allowa- returned (give refe-

nce (in (in rupees) rence to

rupees) relevant

order)

26. Section-wise details of deductions, if any,

admissible under Chapter VIA.

27. (a) Whether the assessee has deducted tax at

source and paid the amount so deducted to the

credit of the Central Government in accordance

with the provisions of Chapter XVII-B.

(b) If the answer to (a) above is in negative, then

give the following details:

Serial Particulars Amount Due date Details Remarks

Number of head of tax for of pay-

under which deducted remittancement

tax is dedu- at source to Govern- Date

cted at (in rupees) ment Amount

source

(in rupees)

28. (a) In the case of a trading concern, give

quantitative details of principal items of goods

traded:

(i) opening stock

(ii) purchases during the previous year

(iii) sales during the previous year

(iv) closing stock

(v) shortage/excess, if any

(b) In the case of a manufacturing concern, give

quantitative details of the principal items of raw

materials, finished products and by-products.

A Raw materials

(i) opening stock

(ii) purchases during the previous year

(iii) consumption during the previous year

(iv) sales during the previoius year

(v) closing stock

(vi) *yield of finished products

(vii) *percentage of yield

(viii) *shortage/excess, if any

B Finished products/By-products

(i) opening stock

(ii) purchases during the previous year

(iii) quantity manufactured during the previous

year

(iv) sales during the previous year

(v) closing stock

(vi) shortage/excess, if any

*Information may be given to the extent

available

29. In the case of a domestic company, details of

tax on distributed profits under section 115O in

the following form:

(a) total amount of distributed profits

(b) total tax paid thereon

30. Whether any cost audit was carried out, if yes,

enclose a copy of the report of such audit [See

section 139(9)]

31. Whether any audit was conducted under the

Central Excise Act, 1944, if yes, enclose a copy

of the report of such audit

32. Accounting ratios with calculations as follows:

(a) Gross profit/Turnover

(b) Net profit/Turnover

(d) Material consumed/Finished goods

produced

*Signed

Name:

Address:

Place:

Date:

Note:

*This Form has to be signed by the person competent to sign Form No. 3CA or Form No. 3CB

as the case may be.

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About this agreement

FORM NO. 3CD Format

Need a reliable FORM NO. 3CD Format to streamline your tax audit under Section 44AB? Download our ready-to-use FORM NO. 3CD sample in PDF or Word format, customized for Indian businesses and professionals ensuring full compliance with Income Tax laws.

What is FORM NO. 3CD?

FORM NO. 3CD is the standard tax audit report format mandated by Section 44AB of the Income Tax Act, 1961, in India. Prepared and certified by a Chartered Accountant (CA), this comprehensive document details the assessee's financial particulars, books of accounts, profit and loss statements, balance sheets, and various statutory compliances. It must be annexed to the Income Tax Return (ITR) for businesses and professionals meeting specific turnover thresholds. Our FORM NO. 3CD Format template simplifies preparation, saving you time and reducing errors.

Why is FORM NO. 3CD Important?

Filing an accurate FORM NO. 3CD Format is critical for tax compliance in India. Non-compliance can lead to penalties up to Rs. 1.5 lakh, disallowance of deductions, or scrutiny assessments. It verifies the correctness of accounts, ensures adherence to accounting standards, and provides the tax department with vital data on turnover, expenses, TDS deductions, and more. Using a professional FORM NO. 3CD sample guarantees precision, especially with frequent updates from CBDT notifications, making it indispensable for seamless ITR e-filing.

Key Elements of FORM NO. 3CD Format

Our customizable FORM NO. 3CD legal template includes all essential sections as per the latest format:

Part A: General information including PAN, TAN, name, address, governing law, financial year, and audit details.
Part B (Clauses 1-41):
- Clauses 1-8: Basic particulars, books maintained, P&L adjustments, method of accounting.
- Clauses 9-17: Depreciation details, Section 43B payments, loans/advances, cost records.
- Clauses 18-23: Central Excise, Service Tax, GST compliance, quantities transferred.
- Clauses 24-36: TDS/TCS deductions, demand/dividend details, cost audits, CENVAT credits.
- Clauses 37-41: Demat account transactions, accounting ratios, and breakup of total expenditure.

This ready-to-use FORM NO. 3CD Format covers every clause meticulously, with placeholders for easy data entry.

Who Should Use FORM NO. 3CD?

Any assessee requiring a tax audit under Section 44AB must use FORM NO. 3CD, including:

Businesses with turnover exceeding Rs. 1 crore (or Rs. 10 crore if cash receipts/payments <5%).
Professionals (doctors, lawyers, etc.) with gross receipts over Rs. 50 lakhs (or Rs. 75 lakhs under presumptive taxation).
Companies, partnerships, LLPs, and individuals in civil or commercial sectors across India.

Common use cases: Manufacturing firms, trading companies, service providers filing ITR-3, ITR-5, or ITR-6.

Download Your FORM NO. 3CD Template Today

Get instant access to our premium FORM NO. 3CD Format for free download in editable Word or print-ready PDF. For personalized customization using AI tools or expert legal help, opt for our paid services. Perfect for CAs, tax consultants, and businesses ensuring 100% compliance.

Important Note

While our FORM NO. 3CD sample is designed as a legal template for India, it should be reviewed by a qualified CA before submission. Customize it to fit your specific needs, and stay updated with amendments. Related searches: Tax Audit Report Format, Form 3CD PDF Download, Section 44AB Audit Sample, Indian Income Tax Templates.

Supporting Documents

Form No. 3CD is a tax audit statement under section 44AB of the Income-tax Act; the assessee must furnish underlying books, financial records and compliance proofs to the chartered accountant for accurate completion.

Books of account and ledgers
Journals, cash book, bank book and other books examined under clause 9 to support all particulars reported in the form.
When: Before the tax audit commences
Profit & Loss Account and Balance Sheet
Audited or unaudited financial statements required to verify figures under clauses 10–28 including presumptive income, depreciation and disallowances.
When: Before signing of Form 3CD
Depreciation schedule
Asset-wise details with rates, additions, deletions and WDV as per Income-tax Act for clause 14.
When: Before the audit
TDS challans and returns
Proof of tax deducted at source and timely deposit to Central Government under clause 27.
When: Before signing of Form 3CD
Bank statements and loan documents
Records of loans/deposits above limits under sections 269SS and 269T for clause 24.
When: During the audit
Stock and quantitative records
Opening/closing stock registers, purchase and sales invoices for trading or manufacturing details in clause 28.
When: Before the audit
Assessment orders and carry-forward loss details
Prior year orders showing brought-forward losses or depreciation for clause 25.
When: Before signing of Form 3CD
Section 43B liability proofs
Payment challans or bank statements showing actual payment dates for clause 21.
When: During the audit

Frequently asked questions

What is Form No. 3CD?→

Form No. 3CD is a prescribed statement of particulars forming part of the tax audit report under Section 44AB of the Income Tax Act, 1961, in India. It details financial and compliance information for tax audits.

Who needs to use Form No. 3CD?→

Chartered Accountants in India use Form No. 3CD for taxpayers whose business turnover exceeds Rs. 1 crore or professional receipts exceed Rs. 50 lakhs, requiring a tax audit.

Is Form No. 3CD legally valid across India?→

Yes, Form No. 3CD is a statutory legal document mandated by the Income Tax Department of India and holds full legal validity nationwide.

In what format can I download Form No. 3CD?→

Form No. 3CD is available for free download in PDF (non-editable) and Word (editable) formats for convenient use.

Do I need to pay stamp duty on Form No. 3CD?→

No, stamp duty or court fees are not applicable to Form No. 3CD as it is a tax audit form, not a contractual agreement under Indian law.

Can I customize or edit Form No. 3CD?→

Yes, the Word version of Form No. 3CD is fully customizable. Edit it to include specific audit details while ensuring compliance with Indian tax laws.

FORM NO. 3CD

FORM NO. 3CD

[See rule 6G(2)]

Statement of particulars required to be furnished under

section 44AB of the Income-tax Act, 1961

PART - A

1. Name of the assessee

2. Address

3. Permanent Account Number :

4. Status

5. Previous year ended

: 31s t March

6. Assessment year

PART - B

7. (a) If firm or Association of Persons, indicate

names of partners/members and their profit

sharing ratios.

(b) If there is any change in the partners/ members

or their profit sharing ratios, the particulars of

such change.

8. (a) Nature of business or profession

(b) If there is any change in the nature of business

or profession, the particulars of such change.

9. (a) Whether books of account are prescribed

under section 44AA. If yes, list of books so

prescribed.

(b) Books of account maintained.

(In case books of account are maintained in a

computer system, mention the books of account

generated by such computer system).

10. Whether the profit and loss account includes any

profits and gains assessable on presumptive basis,

if yes, indicate the amount and the relevant section

(44AD, 44AE, 44AF, 44B, 44BB, 44BBA,

44BBB or any other relevant section).

11. (a) Method of accounting employed in the previous

year.

(b) Whether there has been any change in the

method of accounting employed vis-?-vis

the method employed in the immediately

preceding previous year.

give details of such change, and the effect

thereof on the profit or loss.

(d) Details of deviation, if any, in the method

of accounting employed in the previous year

from accounting standards prescribed under

section 145 and the effect thereof on the

profit or loss.

12. (a) Method of valuation of closing stock employed

in the previous year.

(b) Details of deviation, if any, from the method of

valuation prescribed under section 145A, and

the effect thereof on the profit or loss.

13. Amounts not credited to the profit and loss account,

being -

(a) the items falling within the scope of section 28;

(b) the proforma credits, drawbacks, refunds of

duty of customs or excise, or refunds of sales

tax, where such credits, drawbacks or

refunds are admitted as due by the

authorities concerned;

previous year;

(d) any other item of income;

(e) capital receipt, if any.

14. Particulars of depreciation allowable as per the

Income-tax Act, 1961 in respect of each asset

or block of assets, as the case may be, in the

following form:-

(a) Description of asset/block of assets.

(b) Rate of depreciation.

case may be.

(d) Additions/deductions during the year with

dates; in the case of any addition of an asset,

date put to use; including adjustments on

account of -

(i) Modified Value Added Tax credit claimed

and allowed under the Central Excise

rules, 1944, in respect of assets acquired

on or after 1s t March 1994.

(ii) Change in rate of exchange of currency,

and

(iii) Subsidy or grant or reimbursement, by

whatever name called.

(e) Depreciation allowable.

(f) Written down value at the end of the year.

15. Amounts admissible under section 33AB, 33ABA,

33AC, 35, 35ABB, 35AC, 35CCA, 35CCB,

35D, 35E:-

(a) debited to the profit and loss account (showing

the amount debited and deduction allowable

under each section separately);

(b) not debited to the profit and loss account.

16. (a) Any sum paid to an employee as bonus or

commission for services rendered, where such

sum was otherwise payable to him as profits

or dividend. [Section 36(1)(ii)].

(b) Any sum received from employees towards

contributions to any provident fund or

superannuation fund or any other fund

mentioned in section 2(24)(x); and due date

for payment and the actual date of payment to

the concerned authorities under section

36(1)(va).

17. Amounts debited to the profit and loss account

being:-

(a) expenditure of capital nature;

(b) expenditure of personal nature;

souvenir, brochure, tract, pamphlet or the

like, published by a political party;

(d) expenditure incurred at clubs,

(i) as entrance fees and subscriptions;

(ii) as cost for club services and facilities used;

(e) (i) expenditure by way of penalty or fine for

violation of any law for the time being in

force;

(ii) any other penalty or fine;

(iii) expenditure incurred for any purpose

which is an offence or which is prohibited

by law;

(f) amounts inadmissible under section 40(a);

(g) interest, salary, bonus, commission or

remuneration inadmissible under section 40(b)/

40(ba) and computation thereof;

(h) amount inadmissible under section 40A(3) read

with rule 6DD and computation thereof;

(i) provision for payment of gratuity not allowable

under section 40A(7);

(j) any sum paid by the assessee as an employer

not allowable under section 40A(9);

(k) particulars of any liability of a contingent nature.

18. Particulars of payments made to persons specified

under section 40A(2)(b).

19. Amounts deemed to be profits and gains under

section 33AB or 33ABA or 33AC.

20. Any amount of profit chargeable to tax under section

41 and computation thereof.

21*(i) In respect of any sum referred to in clause (a),

(c), (d) or (e) of section 43B, the liability for which;

(A) pre-existed on the first day of the previous

year but was not allowed in the assessment

of any preceding previous year and was

(a) paid during the previous year;

(b) not paid during the previous year;

(B) was incurred in the previous year and was

(a) paid on or before the due date for

furnishing the return of income of the

previous year under section 139(1);

(b) not paid on or before the aforesaid date.

(ii) In respect of any sum referred to in

clause (b) of section 43B, the liability for which-

(A) pre-existed on the first day of the previous

year but was not allowed in the

assessment of any preceding previous

year:

(a) nature of liability;

(b) due date of payment under second

proviso to section 43B;

(d) if paid otherwise than in cash,

whether the sum has been realised

within fifteen days of the aforesaid

due date;

(B) was incurred in the previous year:

(a) nature of liability

(b) due date of payment under second

proviso to section 43B;

(d) if paid otherwise than in cash,

whether the sum has been realised

within fifteen days of the aforesaid

due date.

* State whether sales tax, customs duty excise

duty or any other indirect tax, levy, cess, impost

etc. is passed through the profit and loss

account.

22. (a) Amount of Modified Value Added Tax credits

availed of or utilised during the previous year

and its treatment in the profit and loss account

and treatment of outstanding Modified Value

Added Tax credits in the accounts.

(b) Particulars of income or expenditure of prior

period credited or debited to the profit and loss

account

23. Details of any amount borrowed on hundi or any

amount due thereon (including interest on the

amount borrowed) repaid, otherwise than through

an account payee cheque [Section 69D].

24. (a)* Particulars of each loan or deposit in an amount

exceeding the limit specified in section 269SS

taken or accepted during the previous year:-

(i) name, address and permanent account

number (if available with the assessee)

of the lender or depositor;

(ii) amount of loan or deposit taken or

accepted.

(iii) whether the loan or deposit was squared

up during the previous year;

(iv) maximum amount outstanding in the

account at any time during the previous

year;

(v) whether the loan or deposit was taken

or accepted otherwise than by an

account payee cheque or an account

payee bank draft.

*(These particulars need not be given in the

case of a Government company, a banking

company or a corporation established by a

Central, State or Provincial Act.)

(b) Particulars of each repayment of loan or

deposit in an amount exceeding the limit

specified in section 269 T made during the

previous year:

(i) name, address and permanent account

number (if available with the assessee)

of the payee;

(ii) amount of the repayment;

(iii) maximum amount outstanding in the

account at any time during the previous

year;

(iv) whether the repayment was made

otherwise than by account payee

cheque or account payee bank draft.

25. Details of brought forward loss or depreciation

allowance in the following manner, to the extent

available:

Serial Assessment Nature of Amount Amount as Remarks

Number Year loss/ as assessed

allowa- returned (give refe-

nce (in (in rupees) rence to

rupees) relevant

order)

26. Section-wise details of deductions, if any,

admissible under Chapter VIA.

27. (a) Whether the assessee has deducted tax at

source and paid the amount so deducted to the

credit of the Central Government in accordance

with the provisions of Chapter XVII-B.

(b) If the answer to (a) above is in negative, then

give the following details:

Serial Particulars Amount Due date Details Remarks

Number of head of tax for of pay-

under which deducted remittancement

tax is dedu- at source to Govern- Date

cted at (in rupees) ment Amount

source

(in rupees)

28. (a) In the case of a trading concern, give

quantitative details of principal items of goods

traded:

(i) opening stock

(ii) purchases during the previous year

(iii) sales during the previous year

(iv) closing stock

(v) shortage/excess, if any

(b) In the case of a manufacturing concern, give

quantitative details of the principal items of raw

materials, finished products and by-products.

A Raw materials

(i) opening stock

(ii) purchases during the previous year

(iii) consumption during the previous year

(iv) sales during the previoius year

(v) closing stock

(vi) *yield of finished products

(vii) *percentage of yield

(viii) *shortage/excess, if any

B Finished products/By-products

(i) opening stock

(ii) purchases during the previous year

(iii) quantity manufactured during the previous

year

(iv) sales during the previous year

(v) closing stock

(vi) shortage/excess, if any

*Information may be given to the extent

available

29. In the case of a domestic company, details of

tax on distributed profits under section 115O in

the following form:

(a) total amount of distributed profits

(b) total tax paid thereon

30. Whether any cost audit was carried out, if yes,

enclose a copy of the report of such audit [See

section 139(9)]

31. Whether any audit was conducted under the

Central Excise Act, 1944, if yes, enclose a copy

of the report of such audit

32. Accounting ratios with calculations as follows:

(a) Gross profit/Turnover

(b) Net profit/Turnover

(d) Material consumed/Finished goods

produced

*Signed

Name:

Address:

Place:

Date:

Note:

*This Form has to be signed by the person competent to sign Form No. 3CA or Form No. 3CB

as the case may be.

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