Tax Audit Report Filing is an important compliance requirement for businesses and professionals covered under the applicable provisions of the Income Tax Act. Our professional assistance helps you review financial records, verify books of accounts, coordinate audit-related information and prepare the applicable tax audit reports, including Form 3CA, Form 3CB and Form 3CD. We help ensure proper documentation, accurate reporting and timely completion of tax audit compliance.
Assistance in coordinating with qualified Chartered Accountants for tax audit preparation, review and report filing.
Organised financial records and supporting documents to help ensure accurate reporting of audit particulars.
Review of applicable tax audit requirements, financial information and relevant statutory disclosures.
Support in tracking applicable tax audit deadlines and coordinating timely submission and approval.
Assistance with electronic submission of the applicable tax audit report through the Income Tax e-Filing Portal.
Guidance from initial eligibility assessment and document collection to report submission and acknowledgement.
Review of business turnover, professional receipts and applicable tax audit provisions to assess whether an audit is required.
Assistance with the applicable audit report for relevant assessment years under the Income-tax Act, 1961.
Preparation and review of prescribed tax audit particulars, including relevant financial and tax disclosures.
Assistance with the unified tax audit report applicable to Tax Year 2026–27 under the Income-tax Act, 2025.
Review of books of accounts, financial statements, expense records and supporting documents for audit reporting.
Coordination for electronic filing by the Chartered Accountant and assistance with taxpayer approval on the portal.
Assessment of applicable audit requirements based on the nature and financial details of the business or profession.
Review of books of accounts and supporting financial information provided for the audit process.
Coordination for the applicable report, such as Form 3CA/3CB with Form 3CD or Form 26, as relevant.
Support in coordinating electronic submission of the tax audit report by the appointed Chartered Accountant.
Copy of the filed audit report and available acknowledgement or submission details after successful filing.
Guidance regarding taxpayer approval of the audit report and related income tax return filing requirements.
We understand your business or professional activities, review the financial details and assess whether tax audit provisions apply.
You provide books of accounts, financial statements, bank records, invoices and other relevant supporting documents.
The financial information and relevant tax particulars are reviewed and discrepancies or missing information are identified for clarification.
The appointed Chartered Accountant prepares the applicable tax audit report and prescribed particulars based on the records and applicable law.
The Chartered Accountant submits the report electronically. The taxpayer reviews and approves it through the Income Tax e-Filing Portal.
After successful submission and approval, the available filing acknowledgement and report details are shared with you for your records.
Businesses generally require a tax audit when sales, turnover or gross receipts exceed ₹1 crore, subject to applicable exceptions and conditions.
The business audit threshold may increase to ₹10 crore where both cash receipts and cash payments do not exceed 5% of the respective total receipts and payments, subject to applicable provisions.
Persons carrying on specified professions generally require a tax audit when gross receipts exceed ₹50 lakh, subject to applicable law.
Certain taxpayers declaring income below the prescribed presumptive taxation requirements or opting out of the scheme may be subject to audit provisions, depending on their circumstances.
Companies, firms and other entities may require a tax audit based on the applicable income tax provisions, irrespective of whether a statutory audit is separately required.
Taxpayers covered under the applicable audit provisions must obtain and furnish the prescribed report within the relevant statutory timeline.
PAN details of the taxpayer or business entity.
Aadhaar details of the proprietor or authorised person, wherever applicable.
GST registration details and applicable GST identification information.
Certificate of incorporation, partnership deed, LLP agreement or other applicable registration documents.
Income Tax e-Filing account access and registered contact details, shared securely where required.
Previous income tax returns and available tax audit reports, if applicable.
Cash book, ledger, journal and other relevant accounting records.
Profit and loss statement for the relevant financial year or tax year.
Balance sheet showing assets, liabilities and capital details.
Statements of all business and relevant bank accounts for the applicable period.
Sales registers, purchase registers, invoices and related transaction records.
Expense vouchers, income records, salary details and other relevant financial information.
Relevant GST returns, reconciliation statements and tax payment details.
TDS and TCS statements, certificates and related payment information.
Details of fixed assets, additions, disposals and depreciation calculations.
Loan account statements, interest certificates and repayment details.
Opening stock, closing stock, inventory valuation and stock records, wherever applicable.
Details of deductions, disallowances, statutory payments and other information relevant to audit reporting.
Share your requirements with us. One of our experts will get back to you.