Income Tax Audit Report Form 3CB

Under the existing provisions of section 44AB,

A person is required to get his accounts audited for the financial year 2011-12 (assessment year 2012-13) if Carrying on business and Total sales, turnover or gross receipts > 60 Lakh Rupees or Carrying on a profession and Gross receipts > 15 Lakh Rupees.

Note: It is proposed to increase these threshold limits from the assessment year 2013-14 onwards.

Forms available for the Audit report are 3CA, 3CB and 3CD.

The due date for filing of income tax returns for an assessee who is required to complete a tax audit for his accounts as per section 44AB is 30th September.

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