Tax Audit Services
If your turnover crosses the audit threshold under section 44AB, our chartered accountants conduct and file your tax audit report accurately and on time.
Starting at ₹7,999*What Is a Tax Audit?
Under Section 44AB of the Income Tax Act, 1961, businesses with turnover exceeding ₹1 crore (₹10 crore where cash transactions are limited) and professionals with gross receipts exceeding ₹50 lakh must have their accounts audited by a chartered accountant. The audit results in Form 3CA or 3CB (depending on whether the entity is already audited under another law) along with Form 3CD, the detailed statement of particulars, both filed on the income tax portal generally by 30 September. Taxpayers opting for presumptive taxation under Sections 44AD or 44ADA are usually exempt, provided they meet the conditions. Failing a mandatory audit attracts a penalty under Section 271B of 0.5% of turnover, capped at ₹1,50,000. We assess applicability, review your books, and prepare and file the audit report correctly.
Who Should Use This Service
Businesses with turnover above ₹1 crore (or ₹10 crore with limited cash transactions).
Professionals with gross receipts above ₹50 lakh in a financial year.
Presumptive taxpayers declaring profits below the prescribed rate, who may still require an audit.
Companies and LLPs whose ITR-6/ITR-5 filing depends on a completed tax audit.
What's Included
Applicability Assessment
We confirm whether a tax audit is required for your business.
Form 3CA/3CB & 3CD
Audit report and statement of particulars prepared by our CA.
Books & Records Review
Thorough verification of your books before the audit report is issued.
Filing & Compliance
Audit report filed on the income tax portal before the due date.
Documents Required
Books of account — ledgers, cash book, and journal for the financial year.
Bank statements — for all business accounts.
Sales and purchase invoices — supporting the recorded turnover.
Prior year's audit report — where applicable, for reference.
Stock and fixed asset records — for verification.
How It Works
Threshold Check
We assess your turnover and applicability of section 44AB.
Books Review
Financial records are reviewed and reconciled.
Audit Report Preparation
Form 3CA/3CB and 3CD prepared by our chartered accountant.
Filing
Report filed on the income tax portal ahead of the deadline.
Timeline
The tax audit report is generally due by 30 September following the financial year. Once books are finalised and shared, the audit and filing typically takes 7–15 working days depending on transaction volume and audit complexity.
Related Services
Common Mistakes to Avoid
Missing the Section 44AB turnover or gross receipt threshold check that makes a tax audit mandatory.
Not maintaining organised supporting vouchers and bills for the auditor to verify during the audit.
Uploading the ITR before the tax audit report, when the report must be filed first for audit-applicable taxpayers.
Opting out of presumptive taxation without accounting for the audit requirement that can follow in later years.
Frequently Asked Questions
Who needs a tax audit?
Businesses with turnover exceeding ₹1 crore (₹10 crore where cash transactions are limited) and professionals with gross receipts exceeding ₹50 lakh must get a tax audit under Section 44AB, with certain exceptions for those opting into presumptive taxation under Sections 44AD or 44ADA.
What is the due date for tax audit filing?
The tax audit report is generally due by 30 September following the financial year, ahead of the extended 31 October ITR due date for audit cases — we confirm the exact date applicable to you.
What happens if I don't get a mandatory tax audit done?
A penalty applies under Section 271B, equal to 0.5% of turnover or gross receipts, subject to a maximum of ₹1,50,000, unless reasonable cause for the failure is shown.
What is the difference between Form 3CA and Form 3CB?
Form 3CA is used when the taxpayer's accounts are already audited under another law (such as the Companies Act), while Form 3CB is used when no such audit exists and the chartered accountant conducts the audit independently; both are accompanied by Form 3CD, the statement of particulars.
Can a presumptive taxpayer avoid a tax audit?
Yes, taxpayers opting for presumptive taxation under Section 44AD or 44ADA generally avoid a mandatory tax audit, provided they meet the turnover/receipts conditions and don't declare profits below the prescribed presumptive rate.
What is the penalty for not getting a mandatory tax audit done?
A penalty of 0.5% of turnover or ₹1,50,000, whichever is lower, can be levied under Section 271B for failing to get a mandatory tax audit completed and filed on time.
What is the due date for tax audit report filing?
The tax audit report (Form 3CA/3CB and 3CD) is generally due by 30 September of the assessment year, ahead of the extended 31 October ITR filing due date for audit cases.