Audit & Assurance
Tax Audit
Section 44AB audit and Form 3CA/3CB-3CD reporting, filed accurately and on time.
Overview
A tax audit under section 44AB of the Income-tax Act applies once turnover or gross receipts cross the prescribed limits. We conduct the audit and prepare the Form 3CD report with careful attention to disclosures that commonly trigger scrutiny.
Our reviews reconcile books, GST and TDS data so inconsistencies are resolved before filing, not after a notice.
What’s included
- Applicability assessment under section 44AB
- Preparation and e-filing of Form 3CA/3CB and Form 3CD
- Reconciliation of books with GST and TDS records
- Reporting on disallowances, loans, and statutory dues
- Coordination with management on clause-level disclosures
How we work
- 01
Understand
Map your business, systems and risk areas before fieldwork begins.
- 02
Plan
Build a risk-based audit plan with clear scope, timelines and information requests.
- 03
Execute
Test controls and balances, with continuous communication on issues found.
- 04
Report
Deliver the audit opinion plus a practical management letter you can act on.
FAQ
Common questions
Broadly, when business turnover exceeds the prescribed threshold (with a higher limit where cash transactions are minimal) or professional receipts cross the specified limit. We confirm applicability for your exact facts.
Form 3CA is used when accounts are already audited under another law; Form 3CB applies otherwise. Form 3CD is the detailed statement of particulars accompanying both.
Late filing can attract a penalty under section 271B. We manage timelines proactively to avoid this.
Get started with tax audit
Share your situation and we'll tell you exactly what's needed, the timeline and the fee — before you commit to anything.