Tax Audit Services (Section 44AB - Form 3CA/3CB & 3CD)
Rigorous statutory audit and Form 3CD reporting by practicing Chartered Accountants for high-turnover businesses.
Statutory Overview & Regulatory Scope
Regulatory framework, governing bodies, and institutional compliance standards.
Under Section 44AB of the Income Tax Act, businesses with turnover exceeding ₹1 Crore (or ₹10 Crores if cash transactions are under 5%) and professionals with gross receipts exceeding ₹50 Lakhs (or ₹75 Lakhs under 44ADA) must undergo a comprehensive Tax Audit conducted by an independent practicing Chartered Accountant.
4-Step Statutory Execution Roadmap
How Taxorion executes your filing from document intake to final regulatory approval.
Ledger Scrutiny & Vouching
Verifying sales, purchases, bank books, cash expenses over ₹10,000, and loan confirmations (Section 269SS/T).
Clause-by-Clause Form 3CD Compilation
Auditing TDS deduction, MSME vendor payment timelines, and statutory dues payments.
CA Digital Signing & Client Acceptance
Uploading on IT portal with CA DSC, followed by acceptance by taxpayer.
Scope of Deliverables & Inclusions
Complete statutory package included with our certified professional engagement.
Form 3CA / 3CB Statutory Audit Report
Signed Chartered Accountant audit report certifying true and fair view of accounts.
Form 3CD Detailed Statement of Particulars
Comprehensive 44-clause statement verifying depreciation, TDS compliances, personal expenses, and MSME 45-day payment adherence (Section 43B(h)).
Official ICAI UDIN Generation
Unique Document Identification Number generated on the ICAI portal ensuring genuine statutory audit.
Mandatory Document Checklist
Checklist required for seamless digital verification and statutory lodgement.
1Audit Workpapers
- Complete Books of Accounts (Trial Balance, Ledger Dumps, Cash Book)
- Bank Statements for all accounts for the full financial year
- TDS return acknowledgments (Form 26Q/24Q) and challans
- MSME vendor declaration list and aging analysis
Statutory & Compliance FAQs
Critical legal insights and practical answers regarding Tax Audit Services (Section 44AB - Form 3CA/3CB & 3CD).
Failure to file the Tax Audit Report before the statutory deadline attracts a penalty under Section 271B equal to 0.5% of total turnover/gross receipts, up to a maximum of ₹1,50,000.
Consult Practice Lead
Connect directly with our dedicated Company Secretaries, Chartered Accountants, and Advocates for Tax Audit Services (Section 44AB - Form 3CA/3CB & 3CD).
Direct Tax & CA Services Hub
Division ViewExplore all statutory services, regulatory timelines, and document checklists in the Direct Tax & CA Services division.
Institutional Trust Standards
Pre-submission scrutiny guarantees error-free filings on MCA & GSTN.
Statutory fees, government duties, and professional charges disclosed upfront.
Single point of contact for routine queries, notices, and compliance filing.
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