Checklist for Clauses 11 of Form 3CD in Tax Audit Under the Income Tax Act, 1961

The clause 11 of form 3 CD deals with books of account of the assesse that is covered under section 44AA. It requires the tax auditor to report the following three lists regarding books of account:

• List of books of account prescribed by or under the Act [Clause 11(a)]
• List of books of account actually maintained by the tax auditor [Clause 11(b)]
• List of books of account and nature of relevant documents examined by the tax auditor [Clause 11(c)]In this story, a detailed checklist on clause 11 of form 3CD has been furnished in following three parts:
• Part 1 – Tax audit checklist for Clause 11 in case of tax audit of doctors (medical profession)
• Part 2 – Tax audit checklist for Clause 11 in case of tax audit of specified professionals covered in Section 44AA(1) and Rule 6F (other than doctors)
• Part 3 – Tax audit checklist for Clause 11 in case of tax audit of assessees carrying on business or profession other than specified profession covered by Section 44AA(1)

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