Tax audit is not “upload 3CD from the trial balance.” Clause disclosures, Form 3CA vs 3CB, and ITR linkage decide whether the report holds up. How PJRJ runs Section 44AB engagements in Delhi NCR.
Tax audit is a reporting engagement — not a stamp
Businesses searching for “tax audit Delhi” or “Form 3CD CA” often mean one of two things: they crossed a Section 44AB threshold, or last year’s 3CD was filed late and painful. In both cases the fix is the same — clause workings from books, GST, and TDS, then a Form 3CA or 3CB that matches reality.
Statutory audit and tax audit are not interchangeable
A Companies Act statutory audit does not replace Form 3CD. A tax audit does not replace SA 700 opinion work. When both apply, PJRJ scopes them separately and shares book facts — we do not blur them into one PDF. See /services/audit-assurance-delhi/statutory and /services/audit-assurance-delhi/tax-audit.
Where Delhi NCR files usually break
- 1Clause 26 TDS defaults that do not match Form 26AS
- 2Clause 31 loans/deposits without confirmations
- 3GST turnover in 3CD that disagrees with GSTR-1/3B
- 4Presumptive exit without rebuilding full books
Talk to a PJRJ partner
Need filing, formation, FEMA, or tax advice on this topic? Reach a partner in Delhi or Gurgaon — WhatsApp-first for India and overseas clients (IST hours).
Quick answers
Direct answers to common questions on this topic.
No. Statutory audit under the Companies Act opines on financial statements for shareholders and ROC. Tax audit under Section 44AB reports Form 3CA/3CB with Form 3CD particulars for income-tax. Many companies need both.
Form 3CD is the clause-wise statement of particulars annexed to Form 3CA or 3CB. It is where turnover, loans, TDS, stock, and related disclosures are reported.
Yes. The audit desk runs Section 44AB engagements with Form 3CD workings and optional ITR linkage. Start at /services/audit-assurance-delhi/tax-audit or /guides/tax-audit-form-3cd-delhi.
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