Tax audit
Audit of accounts and the prescribed report for taxpayers whose turnover or receipts cross the limits set by income-tax law.
What we do
- Checking whether a tax audit applies to you for the year
- Audit of the books and the report in the prescribed form (Form 3CA or 3CB with Form 3CD under the 1961 Act; Form 26 under the Income-tax Rules, 2026), with UDIN
- Reporting on prescribed clauses such as TDS compliance, payments to specified persons, cash loans and deposits, and disallowances
- Reconciling books with GST and TDS returns before the report is signed
- Coordinating the report with the filing of your income-tax return
Who it is for
Businesses and professionals above the audit limits, and certain taxpayers under the presumptive scheme (section 44AD of the 1961 Act, now section 58 of the 2025 Act).
What we usually need from you
- Complete books of account and bank statements
- GST returns and TDS returns for the year
- Loan, deposit and related party details
- Fixed asset details and depreciation workings
Please note
As we understand them today, a tax audit under section 44AB of the Income-tax Act, 1961 (now section 63 of the Income-tax Act, 2025) applies to a business with turnover above ₹1 crore (₹10 crore where cash receipts and payments are 5% or less of the totals) and to a professional with gross receipts above ₹50 lakh. Audits for FY 2025-26 are reported under the 1961 Act; audits for tax year 2026-27 onwards under the 2025 Act. Limits can change, so we confirm them for your year.