HomeServicesToolsAbout UsBlogContact
Consult Now Email Us
Income Tax

Income Tax Audit
Section 44AB Audit — Accurate & On Time

Tax audit under Section 44AB by qualified CAs with complete preparation of Form 3CA/3CB and 3CD. Timely, accurate, and fully compliant with ICAI standards.

44ABForm 3CAForm 3CBForm 3CDTax AuditCA AuditIncome Tax
What It Covers

Everything You Get
With This Service

A tax audit under Section 44AB is mandatory for businesses with turnover above ₹1 crore (₹10 crore if digital transactions exceed 95%) and professionals with gross receipts above ₹50 lakhs. Non-compliance attracts a penalty of 0.5% of turnover.

  • Applicability assessment under Sections 44AB, 44AD, and 44ADA
  • Audit of books of accounts as per tax laws
  • Preparation and digital signing of Form 3CA or 3CB
  • Detailed Form 3CD with all required particulars
  • Clause-by-clause analysis and documentation
  • Disallowances under Section 40, 40A, 43B computation
  • Depreciation schedule and block of assets preparation
  • Related party transaction disclosure
  • Upload on the Income Tax e-filing portal
  • Audit for trusts/NGOs (Form 10B/10BB)
Our Process

How We Deliver This
Service — Step by Step

01

Books Review

We obtain and review your books of accounts, bank statements, invoices, and supporting documents.

02

Audit Procedures

We perform audit procedures as per SA 800, verify assertions, and identify reportable clauses.

03

3CD Preparation

We prepare the detailed 44-clause Form 3CD report with all required disclosures.

04

Filing

After CA digital signing, we upload the audit report on the Income Tax portal before 30 September.

Questions Answered

Frequently Asked
Questions

What is the due date for tax audit report filing?
30 September of the assessment year. The ITR for audit cases must also be filed by 31 October.
What is the penalty for non-compliance with tax audit?
0.5% of total turnover or ₹1,50,000 — whichever is lower — under Section 271B.
What is the difference between 3CA and 3CB?
Form 3CA is for taxpayers required to maintain accounts under other laws. Form 3CB is for those maintaining accounts only for income tax purposes.
Is presumptive taxation (44AD) an alternative to audit?
Yes — businesses opting for Section 44AD (8%/6% presumptive income) are not required to maintain books or get audit if they declare income at or above the prescribed rate.
Can individuals (not businesses) be subject to tax audit?
Yes — professionals (doctors, lawyers, architects, etc.) with gross receipts above ₹50 lakhs must get a tax audit under Section 44AB.

Get Expert Help with Income Tax Audit

Our specialists are ready to guide you. Book your free consultation now — no commitment required.