Forms 3CA-3CD and 3CB-3CD enabled on e-Filing portal: What businesses must know
The Income Tax Department has activated Forms 3CA-3CD and 3CB-3CD on its e-Filing portal for Assessment Year 2025–26, aligning with the CBDT’s due date extension to 15 September 2025 for filing tax audit reports. These forms are essential under Section 44AB of the Income-tax Act, 1961, and their digital availability makes it easier for businesses and Chartered Accountants (CAs) to meet audit obligations in time.
What are Forms 3CA-3CD and 3CB-3CD?
| Form Type | Applicability | Audit Requirement Source |
|---|---|---|
| 3CA-3CD | For businesses or professionals already audited under another law (e.g. Companies Act) | Requires attaching audit report from that law + tax audit particulars (3CD) |
| 3CB-3CD | For entities not audited under any other law | Independent audit by CA, with both 3CB (report) and 3CD (particulars) |
In both cases, Form 3CD captures over 40 detailed clauses on turnover, deductions, TDS, GST reconciliations, depreciation, etc.
Key Updates for AY 2025–26
The latest version of Forms 3CA-3CD and 3CB-3CD available on the e-Filing portal reflects changes introduced via:
- Finance Act, 2024 and 2025
- Revised depreciation rules under Section 32
- Updated disclosure of cash transactions and loans
- Clauses synced with faceless audit and e-verification mechanisms
- Compatibility with digital signature certificates (DSC) for CAs
📌 CBDT Notification: Refer e-Filing portal update dated July 2025
Filing Deadline and Legal Reference
- Statutory Due Date:
As per CBDT Circular No. 6/2025 dated 27.05.2025, tax audit reports must be uploaded by 15 September 2025 (for non-corporate assessees not required to file transfer pricing reports). - Relevant Law:
Section 44AB of the Income-tax Act governs the audit requirement. Failure to comply may attract a penalty under Section 271B, which is 0.5% of turnover, up to ₹1.5 lakh.
Step-by-Step: How to File 3CA/3CB with 3CD
- Login to the Income Tax e-Filing portal as a CA
- Navigate to ‘File Income Tax Forms’ → ‘Others’
- Choose the correct form: 3CA-3CD or 3CB-3CD
- Fill in details or upload JSON from your tax software
- Attach digital signature and submit
- Assessee must accept the form from their login to complete submission
Expert Insight: Tip for First-Time Filers
“If your business is not required to undergo audit under any other law, never mistakenly file 3CA. Always check legal applicability before form selection. Using the wrong form can invalidate your tax audit,”
says CA Deepak Joshi, tax advisor at Efiletax.
Why It Matters for Your Business
- Ensures eligibility for deductions under various heads
- Avoids penalty and scrutiny
- Helps in loan processing, investor due diligence, and statutory compliance checks
- Mandatory for taxpayers with gross receipts > ₹1 crore (or ₹10 lakh for professionals) unless covered under presumptive schemes
FAQs on Forms 3CA-3CD and 3CB-3CD
Q1: Can an assessee file both forms?
No. Only one form applies depending on whether the entity is audited under any other law.
Q2: Is DSC mandatory?
Yes. The forms must be digitally signed by the CA before submission.
Q3: Can I revise the tax audit report?
Yes, a revised audit report can be filed before the due date, in case of errors.
Final Thoughts
With the tax audit forms now enabled and the deadline extended till 15 September 2025, businesses must prioritise compliance. A timely and correctly filed Form 3CA-3CD or 3CB-3CD ensures audit transparency, reduces risk, and supports financial credibility.
Need expert help with tax audits or e-filing? Get in touch with Efiletax today!
Summary
Forms 3CA-3CD and 3CB-3CD are now live on the e-Filing portal for AY 2025–26. These tax audit forms under Section 44AB must be filed by 15 September 2025. Learn the difference, updated clauses, and filing steps to stay compliant.