GUIDELINES TO FILL FORM 3CD AY 2014-15
Clause 1: Name of Assessee
- Give name of the assessee whose accounts are being audited under section 44AB.
- Incase of audit of a branch, the name of the branch should be stated alongwith the name of the assessee.
- Incase of proprietary concern, Furnish name of the proprietary firm along with the name of the proprietor.
- Incase of change in name of the company, eg, conversion into public Ltd co or vice versa, state both names and also state the fact of the change by way of a note.
- In case of any change in the name of the assessee between the last day of the previous year and the date of tax audit report, the name as on the last date of the previous year and also on the tax audit report date be stated.