A comprehensive practice guide for chartered accountants to conduct compulsory tax audit under section 44ab of income tax act: Clause-by-clause analysis of Form No. 3CA/3CB/3CD with action charts containing Standards Presentation Formats and disclaimer Notes / Remarks. Linking of each item of Form 3CD to corresponding item in ITR 5/ITR 6 (as applicable for asessment year 2010-11) so that returns can be filled up easily based on Form 3CD. Relevant provisions of Income-tax Act, as amended by Finance Act 2010,