Assessee Details explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Clauses 1, 2, 3, 5, 6 and 7 carry the assessee details in Part A of Form 3CD: name as per PAN with any trade name, the address communicated to the Department, PAN or Aadhaar, status under section 2(31), the previous year and the assessment year.
From the ICAI Guidance Note on Tax Audit (Revised 2026), the concluding edition under the Income-tax Act, 1961. For tax years under the Income-tax Act, 2025 the particulars move to Form No. 26 under rule 47 of the Income-tax Rules, 2026.
Why Part A is not a formality
Paragraph 20.5 records that Part A generally requires the factual details of the assessee, so the auditor is primarily required to furnish the assessee details as provided to him by the assessee, reported in the manner or format specified by the e-filing utility. But two of the TAQRB observations printed under clauses 1 to 8a are about exactly these fields — an address that did not match the annual report and MCA records, and registration numbers that did not match the PAN. The assessee details are the first thing a reviewer can check against independent documents, and they are checked without any access to the audit file.
Clause 1 — name
Paragraph 20.1: the name of the assessee whose accounts are being audited should be given as specified in PAN, and where there is a different trade name, the same should be reported. Where the tax audit is in respect of a branch, the name of the branch should be mentioned along with the name of the assessee.
| When the name changed | What to state |
|---|---|
| During the financial year | The name at the end of the financial year |
| After the close of the financial year but before signing the report | The name as at the year ending date |
In either case, the fact of the name change should be suitably clarified by the tax auditor as an observation in the audit report.
Clause 2 — address
Paragraph 20.2: the address should be the same as has been communicated by the assessee to the Income-tax Department as on the date of signing of the report.
- Branch or unit audit — the address of that branch or unit.
- Company — the address of the registered office.
- New assessee — the address of the principal place of business.
The tax auditor should verify the relevant details from the available income tax records or from the profile of the assessee on the Income Tax portal. In case of difference, the same should be given as an observation in the report.
"The address reported under this clause differed from the address appearing in the Annual Report and/or the records maintained with the Ministry of Corporate Affairs (MCA)." The clause asks for the address as communicated to the Income-tax Department — which can legitimately differ from the MCA record. What the reviewers penalise is the difference going unexplained. Verify against the portal profile, and where the records diverge, say so as an observation rather than silently picking one.
Clause 3 — PAN or Aadhaar
Paragraph 20.3: the permanent account number allotted to the assessee should be indicated. The clause further asks to mention the Aadhaar number, in the case of individuals, as an alternative. In the e-filing format, PAN is a mandatory field and Aadhaar is an optional field.
Clause 5 — status
Paragraph 20.9: the status refers to the different classes of assessee included in the definition of "person" in section 2(31):
- Individual
- Hindu undivided family
- Company
- Firm
- Association of persons or body of individuals, whether incorporated or not
- Local authority
- Artificial juridical person
Note that by section 2(23), "firm" takes its meaning from the Indian Partnership Act, 1932 and includes a Limited Liability Partnership as defined in the LLP Act, 2008 — so an LLP's status at clause 5 is "firm".
Clause 6 — previous year
Paragraph 20.10: the period of the previous year has to be stated. Since the previous year now uniformly begins on 1 April and ends on 31 March, the relevant previous year should be mentioned. But in cases of amalgamation, demerger, reconstitution, a new business, closure of an existing business and the like, the date of beginning or ending may be different, and the relevant dates should be stated. The tax auditor has to apply his professional judgement depending on the facts.
Clause 7 — assessment year
Paragraph 20.11: the assessment year relevant to the previous year for which the accounts are being audited should be mentioned. With that, the assessee details in Part A are complete apart from the indirect tax registrations at clause 4 and the audit-basis selections at clauses 8 and 8a.
Worked example
| Fact | Reporting of the assessee details |
|---|---|
| Company renamed in November of the financial year | Clause 1: the new name, being the name at the end of the year; the change noted as an observation |
| Company renamed in June, after the year end but before signing | Clause 1: the old name, being the name as at the year ending date; change noted as an observation |
| Registered office shifted; MCA updated but the Income-tax portal profile not yet changed | Clause 2: the address communicated to the Department, with the difference from the MCA record stated as an observation |
| Individual assessee, PAN available, Aadhaar linked | Clause 3: PAN mandatory; Aadhaar optional |
| LLP | Clause 5: status "Firm", by section 2(23) |
| Business commenced on 14 August | Clause 6: previous year 14 August to 31 March |
Audit checklist
- Draw the assessee details from the PAN record and the portal profile, not from the letterhead.
- Take the name from PAN, and add the trade name where it differs.
- For a branch audit, state the branch name with the assessee's name.
- Record any name change as an observation, whichever side of the year end it fell.
- Verify the address against the Income Tax portal profile, and against the annual report and MCA records for a company.
- Report any address difference as an observation.
- Give PAN in every case; Aadhaar only as the optional alternative for an individual.
- Map the status to a section 2(31) class; an LLP is a firm.
- Use the actual dates of the previous year in a merger, demerger, new business or closure year.
Common mistakes
- Using the trade name alone at clause 1 instead of the PAN name.
- Leaving a name change unexplained.
- Copying the MCA address without checking what was communicated to the Department.
- Recording an LLP's status as "LLP" rather than "Firm".
- Defaulting clause 6 to 1 April – 31 March in a part-year case.