14. See rule 6G. Prescribed audit reports are as under:—

   (i)  Audit report in case of person who carries on business or profession and who is required to get his accounts audited under any other law: Form 3CA

  (ii)  Audit report in case of person who carries on business or profession and who is not required to get his accounts audited under any other law: Form 3CB

(iii)  Prescribed particulars in case of (i) and (ii) above: Form 3CD.