(1)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.
