Income Tax Audit Report: CBDT notifies Schema Change Document for Form 3CA-3CD [Read Schema]

The Central Board of Direct Taxes (CBDT) has notified the Schema Change Document for Form 3CA-3CD in respect of the Income Tax Audit Report.

The purpose of the Schema Change Document for Form 3CA-3CD is to track the changes done in Form 3CA-3CD Schema post first release.

The Schema changes as of 3 November 2021; Schema changes as of 2 December 2021, and Schema changes as of 6 January 2022 describes the list of JSON schema changes since the first production release of the schema.

Form 3CA is in respect of a taxpayer carrying on a business or profession and who is already mandated to get his accounts audited under any other law (i.e. law other than income tax law).

Form 3CB is in respect of a taxpayer carrying on a business or profession but who is not required to get his accounts audited under any other law.

Form 3CD is a 41-points detailed statement of particulars. All the details related to various aspects of the business and transactions have to be filled inappropriate places.

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