An Assessee is liable to get his Tax Audit done by a Chartered - TopicsExpress

An Assessee is liable to get his Tax Audit done by a Chartered Accountant mandatorily, if in the previous year, Person carrying on business and his total sales/ turnover exceeds Rs.1 crore. Person carrying on profession and his Gross Receipts exceed Rs.25 lakhs. Person covered under the provision of Section 44AD, 44AF, 44BB, 44BBB and claims profit lower than deemed profit. As per Notification No.34 dated 1st May 2013, efilling of Tax Audit is mandatory from the A.Y.2013-14 onwards. As per Rule 6G, tax audit report is to be furnished in Form 3CA & Form 3CB and the particulars required to be furnished along with these tax reports should be in Form 3CD.

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