Rule 6G 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.
Rule 6G decides which report a tax auditor issues: Form No. 3CA where the accounts are audited under any other law, Form No. 3CB in every other case — with the particulars in Form No. 3CD either way.
From the ICAI Guidance Note on Tax Audit (Revised 2026), the concluding edition under the Income-tax Act, 1961. Rule 6G belongs to the Income-tax Rules, 1962. For tax years under the Income-tax Act, 2025 the equivalent is rule 47 of the Income-tax Rules, 2026, with the report in Form No. 26.
The rule
Sub-rule (1) of Rule 6G provides that the report of audit of the accounts of a person required to be furnished under section 44AB shall:
- (a) in the case of a person who carries on business or profession and who is required by or under any other law to get his accounts audited, be in Form No. 3CA;
- (b) in the case of a person who carries on business or profession, but not being a person referred to in clause (a), be in Form No. 3CB.
Sub-rule (2) provides that the particulars required to be furnished under section 44AB shall be in Form No. 3CD.
Rule 6G(1)(a) turns on whether the person is required by or under any other law to get the accounts audited — not on whether the person is a company. That is why the third proviso to section 44AB is the correct selection at clause 8 for a company, an LLP, a co-operative society or a trust audited under its own statute, and why the TAQRB found companies wrongly selecting clause (a) instead. It is also why, under paragraph 9.2, a co-operative society whose financial audit was done by a non-chartered accountant still gets a Form No. 3CA.
Where each form is used
| Situation | Form | Source |
|---|---|---|
| Accounts audited under another law — company, LLP, co-operative society, trust | 3CA | Rule 6G(1)(a); paragraph 9.2 |
| Co-operative society where persons other than chartered accountants do the financial audit | 3CA | Paragraph 9.2 |
| Any other person carrying on business or profession | 3CB | Rule 6G(1)(b) |
| Person carrying on business and rendering professional services, not audited under another law | 3CB | Paragraph 15.8 |
| Statutory auditor not appointed, or his report unavailable | 3CB — and the tax auditor must also conduct the financial audit | Paragraph 9.6 |
| Company whose accounting year differs from the financial year | 3CB | Paragraph 15.11; CBDT Circular No. 561 dated 22.5.1990, Appendix XIV |
| Merged or demerged entity for a pre-order period, not audited under any law | 3CB | Paragraph 18.9 |
The two-part structure of the report
Paragraphs 15.3 and 15.4 describe Form No. 3CB as being in two parts, and the same division runs through Form No. 3CA:
- First part — the opinion whether the accounts give a true and fair view: for the balance sheet, of the state of affairs as at the last date of the accounting year; for the profit and loss account or income and expenditure account, of the profit or loss or surplus or deficit for the relevant accounting year.
- Second part — that the statement of particulars under section 44AB is annexed in Form No. 3CD, on which the auditor opines whether the prescribed particulars furnished by the assessee are true and correct, subject to observations and qualifications, if any.
Where the accounts have already been audited under another law, paragraph 15.7 removes the first part: the tax auditor is not required to give the true and fair opinion, and need only annex a copy of the audited accounts and of the statutory auditor's report with his Form No. 3CA and Form No. 3CD.
"Proper books of account" in a Rule 6G(1)(b) case
Paragraph 15.9 supplies the meaning where the assessee is not audited under any other law. The expression "proper books of account" means the books of original entry and other books of account required to be maintained to record all the transactions of the assessee — in the same manner as in the case of a person whose accounts are audited under another law.
The standard is not lowered because the assessee is a firm or a proprietor. This matters because paragraph 3(b)(B) of Form No. 3CB asks the auditor to state whether, in his opinion, proper books of account have been kept by the head office and branches.
First-time audits
Paragraph 15.10: where the accounts of a person carrying on business or profession are being audited for the first time, the tax auditor should ensure compliance with SA 510 (Revised), Initial Audit Engagements — Opening Balance. Opening balances that have never been audited are a real limitation in a first section 44AB year, and SA 510 (Revised) is where the response to it is designed.
The revision power in sub-rule (3)
Rule 6G also carries an express revision route. Sub-rule (3) allows the report furnished under the rule to be revised by the person, by getting a revised report of audit from an accountant, duly signed and verified, and furnishing it before the end of the relevant assessment year, if there is a payment after furnishing the report under sub-rules (1) and (2) which necessitates recalculation of disallowance under section 40 or section 43B.
Worked example
| Assessee | Audited under another law? | Form |
|---|---|---|
| Private limited company, turnover Rs 14 crore | Yes — Companies Act, 2013 | 3CA, clause 8 answered under the third proviso |
| LLP, turnover Rs 6 crore, above the LLP Act audit threshold | Yes — LLP Act | 3CA |
| Partnership firm, turnover Rs 3 crore | No | 3CB |
| Proprietor running a trading business and an architectural practice, receipts Rs 62 lakh | No | 3CB, paragraph 15.8 |
| Public sector company whose statutory auditor has not been appointed | Yes in law, but no report available | 3CB, and the tax auditor conducts the financial audit too |
Audit checklist
- Decide the form from Rule 6G(1) — is the person required by or under any other law to have the accounts audited?
- Where the answer is yes, select the third proviso at clause 8, not clause (a) or (b).
- In a Form 3CA case, annex the audited accounts and the statutory auditor's report.
- In a Form 3CB case, test "proper books of account" at the same standard as a statutory audit.
- Apply SA 510 (Revised) in a first-time audit.
- For a differing accounting year, follow Circular No. 561 of 22 May 1990 and report in Form 3CB.
- Keep the sub-rule (3) revision route in mind for post-report section 40 and 43B payments.
Common mistakes
- Choosing the form by entity type instead of by the audit obligation under Rule 6G.
- Giving a true and fair opinion in Form 3CA where paragraph 15.7 does not require one.
- Applying a lower "proper books" standard to a non-corporate assessee.
- Skipping SA 510 (Revised) on a first-year engagement.
- Issuing Form 3CA where the statutory audit report does not exist.