Report of audit of accounts to be furnished under section 44AB
(1)
The report of audit of the accounts of a person required to be furnished under section 44AB shall,-
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(a) in the case of a person who carries on business or profession and who is required by or under any other law to get his accounts audited, be in Form No. 3CA;
(b) in the case of a person who carries on business or profession, but not being a person referred to in clause (a), be in Form No. 3CB. (2) The particulars which are required to be furnished under section 44AB shall be in Form No. 3CD.