Revised Excel Form 3CD Tax Audit Report for AY 2025-26. Download Revised Tax Audit Report with Annexures
CBDT vide Notification No. 23/2025 dated 28.03.2025 has amended the Tax Audit report Form 3CD to be issued by the chartered accountants under section 44AB of the Income Tax Act, 1961.
The revised format of the said Tax Audit Report is applicable for the reports which are issued on or after the 1st April 2025 and shall be thus applicable for AY 2025-26.
Under the revised format of Form 3CD, more disclosure is required with respect to payments made and outstanding amount to MSMEs.
It is imperative that the chartered accountants as Tax auditors must be very careful in discharging their responsibility while reporting all forty one clauses. They should preserve their working notes and make suitable observations/qualifications in clause (3) of Form No. 3CA or Clause (5) of Form No. 3CB as the case may be.
The latest Guidance Note on Tax Audit issued by ICAI dates back to 2023 and yet to incorporate the changes brought, but still over all it gives vital help in discharging the onerous burden of responsible audit, must be adhered to.
The ABCAUS revised Tax Audit Report Form 3CD in Excel incorporates all the changes required to be reported with suitable annexures and should help CAs in compiling their observations into report format in an orderly manner.
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1. Clause 44 as per the Revised Format is not available in this excel sheet. It is on Break up of total expenditure of entities registered or not registered under the GST. So this form is incomplete by that extent.
2. It is a very nice of the provider of this Form to have sheets for details of various clauses. However, we are not able to insert further rows or columns. So wherever the Rows or Columns already given and inbuilt are inadequate, its not possible to write further details.
These two basic points compel me not to use the form. With due regards and respect to all concerned I appreciate the efforts already put by the provider of this Form.
the cluase 44 has been deferred.
generally inserting rows/column is enabled. but if you have encountered problem in a particular sheet, let us know.