Audit & Assurance

Tax
Audit

Comprehensive Tax Audit under Section 44AB of the Income Tax Act by expert Chartered Accountants - accurate reporting, compliance verification, and timely filing.

Section 44AB Audit
Form 3CB/3CD Filing
Due by 30th September
Overview

What is Tax Audit?

Tax Audit is a mandatory audit of accounts of a business or profession under Section 44AB of the Income Tax Act, 1961. It is required when turnover/receipts cross specified thresholds, ensuring that the taxpayer's books of accounts are accurate and comply with tax laws.

The audit is conducted by a Chartered Accountant who examines the books of account and issues a report in Form 3CB (audit report) along with Form 3CD (statement of particulars). The report must be filed with the Income Tax Department before the due date.

Our team of seasoned CAs ensures your tax audit is completed with precision, identifying potential tax-saving opportunities while ensuring full compliance with the Income Tax Act and reducing the risk of scrutiny assessments.

Section 44AB Compliance

Mandatory audit for businesses above ₹1 Cr turnover and professions above ₹50 L gross receipts

Form 3CB & 3CD

Detailed audit report and statement of particulars filed with the Income Tax Department

Discrepancy Detection

Identify income misreporting, unverified expenses, and non-compliant transactions

Scrutiny Protection

Properly audited accounts reduce the risk of income tax scrutiny and assessment disputes

Why Choose

Benefits of Tax Audit

Legal Compliance

Fulfil mandatory audit requirement under Section 44AB. Avoid penalty of 0.5% of turnover or ₹1,50,000.

Tax Optimization

Identify deductible expenses, depreciation benefits, and tax-saving opportunities through thorough analysis.

Error Rectification

Detect and correct errors in books of account before filing returns, reducing scrutiny risk.

Audited Financials

Enhance credibility with banks, investors, and stakeholders through professionally audited financial statements.

Timely Filing

We ensure Form 3CB/3CD is filed before 30th September deadline, avoiding late fee and interest.

Expert CA Team

Our experienced CAs bring deep knowledge of IT Act, case laws, and assessment procedures to every audit.

Requirements

Documents Required

Financial Records

  • Audited Balance Sheet & P&L Account
  • Trial Balance with detailed schedules
  • Sales & Purchase Registers
  • Cash Book & Bank Book statements
  • Fixed Asset register & depreciation schedule
  • Inventory records & stock statements

Tax & Compliance

  • PAN card & business registration proof
  • TDS returns & TDS certificates (Form 16/16A)
  • GST returns (if applicable)
  • Previous year ITR & tax audit report
  • Loan agreements & interest certificates
  • Bank statements for the entire financial year
How It Works

Tax Audit Process

1

Data Gathering

Collect financial statements, tax records, and supporting schedules

2

Verification

Verify income, expenses, TDS, depreciation, and tax payments accuracy

3

Compliance Check

Review Section 40A, 43B, and other IT Act compliance provisions

4

Report Drafting

Prepare Form 3CB audit report and Form 3CD statement of particulars

5

Filing

Upload signed report on Income Tax portal and share copy with client

FAQ

Frequently Asked Questions

Any person carrying on business with turnover exceeding ₹1 crore, or profession with gross receipts exceeding ₹50 lakh, must get a tax audit. The threshold for businesses opting for presumptive taxation under Section 44AD is ₹10 crore if they opt out of the presumptive scheme.
Form 3CB is the tax audit report issued by the CA certifying that the books of account are properly maintained. Form 3CD is a detailed statement of particulars containing 44 clauses covering various financial and tax compliance details.
The tax audit report must be filed on or before 30th September of the assessment year. For example, for FY 2024-25 (AY 2025-26), the due date is 30th September 2025. Late filing attracts a fee under Section 234F.
If a taxpayer fails to get the tax audit done, the Assessing Officer can impose a penalty of 0.5% of the total turnover/gross receipts or ₹1,50,000, whichever is lower. Additionally, the return may be considered defective.

Get Your Tax Audit Done Today

Avoid penalties and ensure tax compliance with our expert audit services - Form 3CB/3CD filing by experienced CAs.