Tax audit under Section 44AB of the Income-tax Act requires a Chartered Accountant to examine books and report in Form 3CA/3CB with Form 3CD particulars. PJRJ conducts tax audits for businesses crossing turnover or income thresholds — aligning books, GST, TDS, and income-tax positions so the tax audit report does not contradict your ITR or GST returns.
Who it's for
- Businesses and professionals whose turnover or income triggers Section 44AB
- Companies and firms needing Form 3CD with partner-reviewed particulars
- Assessees with complex GST, TDS, or related-party disclosures in 3CD
- Groups wanting tax audit coordinated with statutory audit and ITR filing
Deliverables
- Tax audit planning and books review against Section 44AB applicability
- Form 3CA/3CB and Form 3CD preparation and e-filing support
- Reconciliation of turnover, GST, TDS, and related-party disclosures
- Observation list for management before report finalisation
- Coordination with ITR filing so tax audit and return stay consistent
Our approach
- 1Confirm applicability, due date, and prior-year report issues
- 2Map 3CD clauses to your ledgers, GST returns, and TDS filings
- 3Test material clauses with evidence-backed working papers
- 4Discuss qualifications or remarks with management before signing
- 5Support post-filing queries linked to the tax audit report
Tax audit is where books, GST, and income tax meet. Our partners treat Form 3CD as a control document — not a last-minute checklist — so notices from mismatched turnover or TDS do not follow.
Tax audits are delivered from Delhi and Gurgaon for assessees across India, with on-site fieldwork where books and stock require it.
Tax audit under section 44AB of the 1961 Act (confirm the 2025-Act parallel on the mapping page before you cite a number in a 2026-27 file) is a clause-by-clause 3CD exercise. Turnover tests, presumptive opt-in/opt-out, and the Form 3CA vs 3CB split depend on whether a statutory auditor already exists. We will not “just upload 3CD” from a trial balance without the clause workings (loans, payments, stock, TDS defaults).
Delhi NCR files often fail on clause 26 (TDS), clause 31 (loans/deposits), and GST vs books. Those working papers are the same pack we use if a notice follows. Due dates follow the live CBDT calendar for the year — we do not freeze 30 September here.
Bring these before we start 3CD
- Audited or draft financials, GST returns, and TDS returns for the year.
- Loan confirmations and related-party listings.
- Stock inventories if turnover in goods is material.
- Prior-year 3CD and any outstanding tax-audit observations.
Discuss your tax audit requirements
Speak directly with a PJRJ specialist — we respond within one business day.