Where to enter Form 3CB observation/clarification details

Income Tax || Where to enter Form 3CB Observation/Qualification details

Where to enter Form 3CB observation/clarification details
What is Observations/Comments and Qualification/Comments: 
Observations/Comments: This section is used to record any noteworthy findings or issues identified during the audit or review process. Observations could include discrepancies, irregularities, or other significant matters that may affect the financial statements or tax filing. Comments in this section provide context or explanation for the observations.

Qualification/Comments: Qualifications are specific remarks or limitations noted by the auditor when they are unable to provide a fully clean opinion due to certain unresolved matters. The "Comments" field here is used to elaborate on the reason for the qualification, providing clarity on the nature of the issue or concern.

Follow the Steps:
Step 1:
Go to Audit >> Tax Audit >>New 3CD W.E.F 20.08.2018>> 3CB-3CD/3CA-3CD >> Tax Audit Consolidated Report:


Step 2:
1. Qualification/Comments: Select the Qualification from the drop-down menu, then enter the Comments under the "Comment Section."
2. Observations/Comments: Enter the Observations and Comments in this Section, then click on "Save & Exit."


Hope this Helps.
    • Related Articles

    • Tax Audit || Observations error

      An error was encountered while generating the TAX Audit JSON file → 1. Value "" is not defined in enum. Path 'FORM3CB.F3CB.Declaration.Point5.Observations[0].ObservationsCode', line 72, position 21. 2. String '' is less than minimum length of 1. Path ...
    • Income Tax || How to Prepare Tax Audit 3CA-3CD and 3CB-3CD

      How to Prepare Tax Audit 3CA-3CD and 3CB-3CD Preparing a Tax Audit Report (TAR) in India involves compliance with Section 44AB of the Income Tax Act, 1961. Chartered Accountants (CAs) are responsible for conducting and filing the tax audit report in ...
    • Income Tax || Process to File Form 10BB

      What is Form 10BB Form 10BB is a crucial audit report mandated by the Income-tax Act, 1961, under specific clauses: clause (b) of the tenth proviso to clause (23C) of section 10, and sub-clause (ii) of clause (b) of sub-section (1) of section 12A. ...
    • Income Tax || Form 16 Generation

      To generate Form 16 using the income tax software, follow these steps: Launch the income tax software and navigate to the computation page where you can generate Form 16. Once on the computation page, look for the Form 16 option. Option is located in ...
    • Tax Audit || Introduction And Applicability of Tax Audit For AY 2024-25

      Introduction: Taxpayers are required to maintain books of accounts and have them audited if their gross turnover or receipts during the previous year exceed the prescribed threshold limit. The requirement to maintain books of accounts is specified ...