Form 3CA

The subsequent tab allows CAs to enter Form 3CA details for their clients (taxpayers), which are then presented in JSON format.
This data can be conveniently reviewed in a structured tree view under the JSON tab. All essential components of Form 3CA are incorporated. Users interested in accessing more comprehensive Form 3CA features are encouraged to create an account and log in to the web application.
This feature is provided at no cost for Chartered Accountants, and the generated JSON adheres to the Income Tax Department’s Form 3CA schema.
Please note that Form 3CB functionality will be available soon.
For access to Form 3CA, the Form 3CB schema, and the Common Offline Utility for Form 3CA-3CD and Form 3CB-3CD, please refer to the Income Tax Department's website.

Form 3CD is an annexure to the tax audit report (Form 3CA or 3CB) that provides a detailed statement of particulars about a taxpayer’s financial and business transactions.
It is mandatorily filed by a Chartered Accountant when a taxpayer is subject to a tax audit under Section 44AB of the Income Tax Act.

Businesses with total sales, turnover, or gross receipts exceeding ₹1 crore in a financial year.
Professionals with gross receipts exceeding ₹50 lakh.

Companies (audited under Companies Act)
LLPs (audited under LLP Act)
Societies/Trusts (audited under respective statutes)
Certain regulated entities (SEBI, RBI, etc.)

Please click on the "Save" button to save your changes.

Software Version Details

Software Version No: *

Software Created By: *

JSON Created By: *

JSON Created Date: *

Intermediary City: *

Form Details

Form Name:

Description *:

Assessment Year:

Schema Version:

Form Version:

Form 3CD Flags

Change in Method Of Accounting *

Section 79 and Share Changes *

Income Clause ix of Sub Section 2 *

Income Clause x of Sub Section 2 *

Furnish Statement *

Sub Section 2 Section 286 *

PartA- Assessee Details

First Name

Middle Name

Last Name *

PAN *

Indirect Tax Flag *

Status *

Part A Start Date: *

Part A End Date: *

Assessment Year:

PartA- Address Details

Address Detail 1*

City/Town/District *

State Code *

CountryCode *

Pin Code *

Other Information

Last Name *

Address Detail 1*

City/Town/District *

State Code *

CountryCode *

Pin Code *

Place *

Membership No. *

Date: *

Declaration

Declaration- Point 1- Basics

Point 1- I_We1

Point 1- Me_Us_Ms

CA Firm Name:

Point 1- Act

Point 1- I_We2

Point 1- My/Our/Their

Audit Date: *

Audit Year Date: *

Date of signing Tax Audit Report: *

Declaration- Point 1- Assessee Details

First Name

Middle Name

Last Name *

Declaration- Point 1- Address Details

Address Detail 1*

City/Town/District *

State Code *

CountryCode *

Pin Code *

Declaration- Point 1- Point A and Point C

Audit Start Date: *

Audit End Date: *

Type Of Account *

Point C *

Declaration- Point 3

Point 3- My/Our 1 Point 3- My/Our 2 Point 3- Me/Us

Observation Code *

Enter Observation Value

Point 3: Observations
Observation Code	Observation Value

Help

📌 Overview

Form 3CA is used by a Chartered Accountant to furnish a tax audit report for a taxpayer whose accounts have already been audited under another law (e.g., Companies Act, Societies Registration Act). It is part of the Form 3CA–3CD bundle and must be filed electronically via the Income Tax e-Filing portal. For access to Form 3CA, the Form 3CB schema, and the Common Offline Utility for Form 3CA-3CD and Form 3CB-3CD, please refer to the Income Tax Department's website.

📌 Applicability

Use Form 3CA when the taxpayer is already subject to statutory audit under another law.
Do not use Form 3CA if the taxpayer is not audited under any other law—use Form 3CB instead.

🧠 Purpose

To confirm that the taxpayer’s accounts have been audited under applicable law.
To report the auditor’s observations and certify compliance with Section 44AB.
To attach Form 3CD, which contains detailed particulars required under the Income Tax Act.

🧑‍💼 Who Can File

Only a Chartered Accountant registered on the e-Filing portal.
The CA (Chartered Accountant) must be assigned by the taxpayer and must use a valid Digital Signature Certificate (DSC).
Other Sources: Interest income (SB a/c, FD, post office). Excludes lottery, speculation, etc.

📋 Key Sections of Form 3CA

Audit Details
- Name and address of the taxpayer
- PAN and assessment year
- Law under which accounts were audited
- Date of audit report under other law
Opinion of the Auditor
- Whether proper books of account were maintained
- Whether financial statements reflect a true and fair view
- Any qualifications or observations
Attachment
- Form 3CD: Statement of particulars under Section 44AB
- Audited financial statements under other law
Form 3CD - Change in Partnership
- Date of change
- Type of change
  - Add – A new partner is added to a firm
  - Del – An existing partner exits the firm
  - Change – An existing partner's details are modified
- Name of partner
- Old profit share ratio (e.g., 50%)
- New profit share ratio (e.g., 45%)
Form 3CD - Books of Accounts
- Types of books:
  - SEC44AA – Section 44 AA
  - LBEX – Ledger balance entries
Form 3CD - Gains from Business or Profession
- Section no.
  - 44AD
  - 44ADA
  - 44AE
  - 44AF
  - 44B
  - 44BB
  - 44BBA
  - 44BBB
  - 44BBC
  - Chapter XII G
  - First Schedule
  - Any other section
- Amount
Form 3CD - Changes in Method of Accounting
- Detail
  - 01 – Cash system
  - 02 – Mercantile system

🔐 Filing Requirements

Must be uploaded by the CA using their DSC.
Taxpayer must approve the report in their e-Filing account.
Ensure PAN and Aadhaar are linked (recommended for individuals).

🛠️ Common Errors to Avoid

Uploading Form 3CA without Form 3CD
Using Form 3CA for taxpayers not audited under other laws
Missing DSC or expired CA assignment

To copy the JSON, select the "Copy JSON to clipboard" button. You may then paste the JSON text into any JSON editor, such as Notepad or Notepad++, and format it as needed for optimal viewing. The tree view presented on this tab provides a clear and organized visualization of the data structure.

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Please paste your Form 3CA JSON, compliant with the latest Form 3CA schema from the Income Tax Department, here below to import it into the Form 3CA tab. The JSON must be valid JSON.

The following JSON schema is utilized to generate the JSON for Form 3CA. The generated JSON may be validated against this schema at any time.