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GlossaryDTWhat is Form 3CD?
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What is Form 3CD?

Form 3CD is the detailed statement of particulars that accompanies the tax-audit report under Section 44AB.

Bare Law Reference: Section 44AB; Rule 6G.

Detailed Explanation

How it works

It contains numerous clauses on accounting method, ICDS, depreciation, disallowances, TDS compliance and loans, and is filed with Form 3CA or 3CB.

Frequently asked questions

What is Form 3CD?

The statement of particulars filed with the tax-audit report, covering disclosures like depreciation, ICDS and TDS.

Is 3CD filed alone?

No, it accompanies Form 3CA (audited under another law) or Form 3CB.

This content is for general guidance only and does not constitute professional advice. Tax law changes frequently — verify the current position and consult a qualified Chartered Accountant before acting. Last reviewed: June 2026.

Key Takeaways

  • 3CD is the tax-audit statement of particulars.
  • Discloses ICDS, depreciation, disallowances, TDS.
  • Filed with 3CA or 3CB.
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