Form 3CD – Tax Audit Report - Summary
Form 3CD is the statement of particulars required under section 44AB of the Income-tax Act, 1961. The Income Tax Department describes it as an annexure to the tax audit report in Form 3CA or Form 3CB under Rule 6G.
The department’s Form 3CD page identifies the form and links to its official PDF. Form 3CD is used for the particulars reported by a tax auditor; the related audit report is filed in Form 3CA or Form 3CB, as applicable.
