Income‑tax dept enables audit forms 3CA‑3CD & 3CB‑3CD on e‑filing portal for FY 2024‑25; key updates

On July 18, 2025, the Income‑Tax Department activated the updated audit forms—Form 3CA‑3CD and Form 3CB‑3CD—on the official e‑filing portal for the financial year 2024–25 (assessment year 2025–26). These forms, now accessible alongside a new offline utility, must be used by businesses and professionals meeting audit thresholds.

Who uses which form?

• Form 3CA‑3CD: For entities already audited under other laws, with 3CD detailing audit particulars.

• Form 3CB‑3CD: For those audited solely under the Income‑Tax Act 

Major form changes (over 70 updates total)

1. Clause 8a: Requires disclosure if the taxpayer opted for new tax regimes under Sections 115BA/BAA/BAB/BAC/BAD/BAE.

2. Clause 12: Now includes presumptive taxation disclosure for non‑resident cruise operators under Sec 44BBC.

3. Clause 21: Mandates reporting of non‑deductible expenses, including regulatory settlements.

4. Clause 22: Tighter MSME disclosures—details on interest, due amounts, and payments past deadlines .

5. Clause 36B: New requirement to report share‑buyback amounts and acquisition costs.

Other clauses (like 28, 29) have been pruned or modified to reflect repealed provisions.

?New offline utility

• A standalone utility now supports drafting, editing, validating, and generating XML/JSON for forms 3CA/3CB‑3CD.

• It's especially beneficial for large audits (multiple pages, depreciation blocks), avoiding timeouts and offering draft-saving.

• Important: Only the latest utility version (schema 2.2) is accepted—older versions will be rejected due to schema mismatches .

?Deadlines & who must get audited

• Audit report due: September 30, 2025.

• ITR due: October 31, 2025 .

• Mandatory audit under Section 44AB:

  • Businesses with turnover > ₹1 crore (₹10 crore if cash transactions ≤5%).

  • Professionals with gross receipts > ₹50 lakh.

  • Presumptive taxpayers filing below prescribed rates or incurring losses.

This update enhances compliance transparency and brings audit procedures in line with recent legislative changes.