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Audit & Assurance

Tax Audit Services

Cross the turnover line, and the Income Tax Act wants a tax audit. We handle Section 44AB end-to-end — every 3CD clause examined, disallowance risks flagged early, and the report e-filed before the deadline.

Sec 44AB Specialists Filed Before 30 September Disallowance Risks Flagged
Turnover & Applicability Checked
Books Examined Clause-wise
Form 3CD Prepared
Audit Report E-Filed!
Quick Overview

Understand It in 30 Seconds

What is a tax audit?

An audit of your books mandated by Section 44AB of the Income Tax Act once turnover crosses set limits — reported to the department in Form 3CA/3CB with the detailed 44-clause statement in Form 3CD.

Who does it apply to?

Businesses beyond ₹1 crore turnover (₹10 crore when cash dealings stay within 5%), professionals beyond ₹50 lakh receipts, and presumptive-scheme users who declare lower-than-deemed profits.

Why does quality matter?

Form 3CD is a self-declaration map for the assessing officer — cash payments, TDS defaults, loans in cash, related-party dealings. A carelessly filled 3CD invites scrutiny; a well-prepared one closes doors.

Key Benefits

What a Careful Tax Audit Protects

Penalty Protection

On-time filing avoids the 271B penalty — 0.5% of turnover up to ₹1.5 lakh.

Disallowances Pre-Empted

40A(3) cash payments, 43B dues and TDS defaults surface before the officer finds them.

Clean 3CD Record

Precise clause-wise reporting that doesn't volunteer problems you don't have.

Accurate Tax Position

Depreciation, ICDS adjustments and allowances verified against the Act.

Return Consistency

The ITR, 3CD and books tell one story — the single best scrutiny-avoidance strategy.

Credibility Dividend

Tax-audited financials double as bank-grade documents for credit facilities.

Applicability

Who Needs a Tax Audit u/s 44AB?

Businesses

Turnover above ₹1 crore — relaxed to ₹10 crore when cash receipts AND payments each stay within 5%.

Professionals

Gross receipts above ₹50 lakh from the profession during the year.

Presumptive Opt-Outs

Declaring profits below the deemed 8%/6% (44AD) or 50% (44ADA) while exceeding the basic exemption.

Due Date

Audit report to be filed by 30 September; the ITR follows by 31 October.

Digital-first businesses often qualify for the ₹10 crore relaxed limit — we verify the 5% cash test before assuming an audit is due.
Documents Required

Keep These Ready

Books of Account
ledgers, cash book and software backup
Financial Statements
P&L and balance sheet for the year
Bank Statements
all business accounts for the full year
GST Returns & Reconciliation
GSTR-1/3B with books-to-returns matching
TDS Returns & Challans
deduction, deposit and filing proofs
Loan Statements
with 269SS/269T mode-of-transaction details
Fixed Asset Register
for depreciation under the Income Tax Act
Related-Party Details
transactions with specified persons (40A(2)(b))
How It Works

The Tax Audit in 5 Structured Steps

Start by August — quality 3CD work needs runway before 30 September

01

Applicability Check

Turnover, cash-percentage and presumptive tests decide if and which audit applies.

02

Data Collection

Books, statements, returns and registers gathered against our 3CD checklist.

03

Examination

Cash payments, TDS compliance, loans, stock and ICDS points tested clause by clause.

04

Form 3CA/3CB-3CD

The report is drafted, reviewed with you, and finalised with UDIN.

05

E-Filing & Acceptance

Uploaded on the portal and accepted from your login — ready for the ITR.

Why Allied Business

Registration, Minus the Headache

Experienced Professionals

Chartered Accountants & Company Secretaries handle your filing.

Transparent Pricing

One fixed fee agreed upfront — no hidden charges, ever.

Fast Processing

Same-day document processing and proactive follow-ups.

Expert Support

A dedicated expert answers your questions at every step.

End-to-End Assistance

From application to post-registration compliance calendar.

Get a Free Consultation

Speak to a registration expert — free, no obligations.

Frequently Asked Questions

For businesses, ₹1 crore — raised to ₹10 crore where both cash receipts and cash payments stay within 5% of totals. For professionals, ₹50 lakh of gross receipts.

Section 271B: 0.5% of turnover or gross receipts, capped at ₹1.5 lakh — unless reasonable cause is shown. The bigger cost is usually the scrutiny risk of late, rushed filings.

Form 3CA applies when your accounts are already audited under another law (like the Companies Act); Form 3CB applies otherwise. Both carry Form 3CD, the detailed particulars statement.

Not while you declare the deemed profit or more. Declare less (with income above the exemption limit), and audit applies — 44AD users also face a five-year lock-out from the scheme after opting down.

Forty-plus clauses: nature of business, books maintained, cash transactions, TDS compliance, loans and repayments, related-party payments, stock valuation, ICDS adjustments and more. It's the department's x-ray of your year.

Yes, when above 44AB limits — they are separate audits under separate laws, though efficiently done together. Form 3CA simply references the statutory audit.

Cash payments over ₹10,000 (40A(3)), unpaid statutory dues (43B), TDS shortfalls triggering 30% disallowance (40(a)(ia)), and cash loans breaching 269SS/269T — all flagged and fixed before filing.

File as soon as possible with the audit report — penalty exposure exists but reasonable-cause relief is available in genuine cases. Talk to us immediately rather than skipping the year.

Turnover Crossed the Line? Sort Your Tax Audit Now.

Clause-by-clause 3CD care, filed well before the deadline.