Business audit
Turnover above ₹1 crore, or ₹10 crore where cash receipts and payments are each under 5%.
- Turnover verification
- 3CB-3CD preparation
Tax Audit (Sec 44AB)
Tax audit under Section 44AB - Form 3CD, signed and filed correctly.
If your turnover crosses the statutory threshold, a Chartered Accountant must audit your accounts and report in Form 3CD. We examine your books, prepare the audit report, reconcile the prescribed clauses, and file Form 3CA or 3CB-3CD before the deadline.
Qualified CA / CS partners15-21 working daysBest for: Businesses and professionals above the audit limit
Starting at
₹24,999 onwards
Sec 44AB
Businesses and professionals above the audit limit
Section 44AB applicability check
Form 3CD clause-wise reporting
Books of account examination
3CA / 3CB selection & filing
Timeline
15-21 working days
What it is
Sec 44AB, explained in plain English.
A tax audit under Section 44AB is a CA's examination of a taxpayer's books to verify that income and deductions are correctly stated for tax purposes. It applies when business turnover exceeds ₹1 crore - raised to ₹10 crore where cash receipts and payments are each within 5% - or when professional gross receipts exceed ₹50 lakh, and in certain presumptive cases. The auditor reports observations in Form 3CD, attached to Form 3CA where another audit exists or Form 3CB otherwise, and files it with the department before the income tax return.
TL;DR
We test your audit applicability, examine your books, prepare the Form 3CD report, and file 3CA or 3CB-3CD ahead of your return deadline.
Key terms
The vocabulary you'll see on the portal.
Section 44AB
The provision mandating tax audit above prescribed limits.
Form 3CD
The detailed statement of particulars the auditor reports.
Form 3CA
Audit report where accounts are audited under another law.
Form 3CB
Audit report where no other statutory audit applies.
₹10 crore limit
Raised threshold when cash dealings stay within 5%.
Routes & scenarios
Match the situation to the right fix.
Professional audit
Gross professional receipts above ₹50 lakh in the year.
- Receipt reconciliation
- Disallowance review
Presumptive opt-out
Taxpayers declaring below 44AD/44ADA presumptive rates with income above the basic exemption.
- Profit margin testing
- Books maintenance
The process
Sec 44AB - from kickoff to confirmation.
01
Scope
We confirm Section 44AB applicability and the correct report form for your situation.
02
Examine
We review your books, ledgers, statutory dues and the clauses required in Form 3CD.
03
Report
We finalise Form 3CD with all disallowances and observations and sign the audit report.
04
File
We upload Form 3CA/3CB-3CD on the portal and you accept it, ahead of the return due date.
Documents required
What we'll need from you.
Upload via our secure portal. We pre-check every scan before filing - cuts portal rejections by ~90%.
Audited / finalised financial statements
Trial balance and general ledger
Bank statements for the year
Purchase, sales and expense registers
GST and TDS return data
Details of statutory dues and disallowances
Fixed asset and depreciation register
Sec 44AB FAQ
Common questions, answered by partners.
Still unsure if Sec 44AB is right for your case? Book a free 20-minute consult - a senior CA / CS will walk you through your specifics.
Still have questions?
Book a free 20-minute consult with a senior partner - we'll walk through your case and outline next steps.
Talk to a partner →Broadly, when business turnover exceeds ₹1 crore (₹10 crore if cash dealings are under 5%) or professional receipts exceed ₹50 lakh. We confirm applicability for your exact figures.
Ready when you are
Let's get your Sec 44AB sorted this week.
A senior CA / CS will get on a call with you, confirm scope and start the work - usually within 24 hours.