Filling Form 3CD

The Auditor can enter the required information for the Clauses not available in Tally.ERP 9 in Form 3CD and save the details. This information will be saved against the respective Clauses and will be available for future references.

To enter the Required information in Form 3CD,

Go to Gateway of Tally > Audit & Compliance > Form 3CD

The Form 3CD screen appears as shown below:

The Form 3CD screen is divided into four columns.

The Auditor can press Enter on the respective clause, specify the required information and save it.

Clause Applicability Details:

A Clause may be relevant or irrelevant to the companies policies and nature of business. If a particular clause is applicable or not applicable to a business, a provision to update the applicability status is provided in Form 3CD screen.  

To mark a clause as Applicable or Not Applicable:

A Clause Applicability Details screen appears.

On saving the details, the respective clause will appear with the status selected as shown below:

Note: If a Clause mentioned under 44AB of the Income Tax Act, 1961 is marked as Not Applicable in the Form 3CD screen, then the respective clause will not appear in the Tax Audit Dashboard under 44AB.

In the above screen, Clause 17 (a-m) is marked as Not Applicable.

Therefore, the same Clause 17 (a-m) will not appear in 44AB Tax Audit screen as shown below:

Filling Clause No. 1-6

To enter the information required for Clause No. 1-6,

Note: The details for Clause No. 1, 2, 3, 5 and 6 are pre-filled with the information provided in the Company Masters.


If the Auditor alters the default information for these Clauses in this screen, then the same will be stored against these clauses in Form 3CD for future reference. This will not overwrite the Company Master details.

Filling Clause No. 7 (a & b)

To enter the information required for Clause No. 7 (a & b),

Tally.ERP 9 provides the facility of using the pre-defined text templates to fill the repetitive information viz, Not Applicable, Nil etc.

To use the default text templates available in Tally.ERP 9,

For example:

Likewise, an Auditor can enter all the relevant details for each Clause as per the process explained.

Provision of User Defined Text templates:

Tally.ERP 9 provides the Auditor an option to provide User Defined Text Templates.

To add an User Defined Text

The user defined text added will now appear in the list of text templates.

To Remove User Defined Text

Filling Annexure I

To enter the information required for Annexure I,

Filling Annexure II

To enter the information required for Annexure II,

Note: Under Section 4, the first four columns are editable. The column titled Total will be calculated by default.


Under Section 7 the percentage will always be auto filled and the value will change according to the values entered in the other fields. The percentage will be derived automatically from the business activity code mentioned in Annexure I. In case the user wants to edit the percentage, then the user should press backspace from the next line.

Button Options in Form 3CD screen

F1 : Detailed

Press Alt+F1 or F1 : Detailed button to view detailed Form 3CD.

Ctrl+O: Copy From

To copy the data from Form 3CD of a different Company (or same Company for previous year), the Auditor can use Copy From button available in the Form 3CD screen.

Tally.ERP 9 provides the option to copy the information for all the Clauses or selective Clauses from one Company to another.

Note: The Form 3CD information can be copied from the previous Company in the same data or in a different data folder.

Copying entire Form 3CD

To Copy the entire Form 3CD from one Company to another, follow the steps give below:

Go to Gateway of Tally > Audit & Compliance > Form 3CD

Copying individual Clauses in Form 3CD

To Copy the information Clause by Clause from one Company to another, follow the steps give below:

Go to Gateway of Tally > Audit & Compliance > Form 3CD

 Similarly, the user can copy all the Clauses one by one.

X: 44AB Audit

While filling Form 3CD, an option X: 44AB is provided. On pressing Alt+X or clicking on X: 44AB, the list of vouchers audited under this clause will be listed or the 44AB Audit screen pertaining to this clause will appear.

Note: However, this button appears only if the pertaining Statutory feature is enabled and is covered under 44AB Audit of Tally.ERP 9.

A: Annexure

If a particular clause in Form 3CD has Annexures, then the same can be viewed by clicking on A: Annexure or pressing Alt+A.

The list of Annexures appear as shown below:

The Annexures can be printed from here.

If statutory features are disabled in Tally.ERP 9, then instead of Annexures, A: Report is provided. Click on A: Report or press Alt+A to view the list of Vouchers audited under the clause.

C: View Clause Ref

Clause References are the information or notes provided for a voucher or at the company level. This will act as a reference in future while filling Form 3CD. This will help an auditor in better decision making. While filling Form 3CD, the user can view the Clause references provided at the Company level and voucher level.

To view Clause references from Form 3CD,

A Clause Reference Details screen appears. The Clause Reference details screen contains Clause references specified both at the company level and the voucher level.

Company Note:

Clause References provided at the company level, i.e. those mentioned against a clause by selecting Company, appear in Company Notes.

Voucher Note:

Clause References provided for a specific voucher against a particular clause is shown here.

Button Options in Clause Reference Details screen

D: Delete

The Clause Reference provided can be deleted.

To delete,

F12: Configure

Press F12 or click on F12: Configure to change the default display.

Note: Show Date and Time, Sorting Method options will appear in Configurations only if Company or Voucher is selected in Show Clause Reference of field.

Note: This option will be available only if Vouchers is selected in Show Clause Reference of.