Report of audit of accounts to be furnished under section 44AB. —  (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. (2) The particulars which are required to be furnished under section 44AB shall be in Form No. 3CD.