Audit — Income Tax Act that keeps you penalty-free.
Tax audit under Section 44AB of the Income Tax Act — Form 3CA/3CB, detailed Form 3CD certification, and timely filing — keeping businesses and professionals penalty-free and fully compliant.
Contact UsTax audit under Section 44AB of the Income Tax Act is one of the most widely applicable audit requirements for Indian businesses. It applies to any business whose turnover exceeds ₹1 crore in a financial year — or ₹10 crore where cash receipts and payments are below 5% of total turnover — and to any professional whose gross receipts exceed ₹50 lakh. It also applies where income is declared below presumptive rates.
The tax audit report — primarily Form 3CD — is one of the most detailed compliance documents in Indian taxation. It covers 44 clauses spanning revenue recognition, deductions claimed, compliance with TDS and TCS provisions, related party transactions, payments in excess of prescribed limits, and more. Every clause requires the auditor to verify facts from the books and certify their accuracy.
At NDS Advisors, our tax audit team combines deep technical knowledge of the Income Tax Act with efficient fieldwork practices — delivering accurate, timely tax audit reports that meet the requirements of the Income Tax portal and hold up to scrutiny in assessments and appeals.
Our Audit — Income Tax Act Services
Tax Audit — Section 44AB
Audit of accounts and certification in Form 3CA or 3CB and detailed Form 3CD for businesses and professionals crossing prescribed turnover or gross receipts thresholds.
Presumptive Taxation Audit (44AD/44ADA/44AE)
Tax audit where income is declared at less than the prescribed presumptive rate — with Form 3CB and Form 3CD certification and income tax return filing support.
Form 3CD Clause-by-Clause Review
Detailed clause-by-clause preparation and review of Form 3CD — covering all 44 clauses with supporting documentation and reconciliations.
TDS & TCS Compliance Verification
Verification of TDS deduction, deposit, and return filing compliance as required by multiple clauses of Form 3CD.
Related Party Transaction Reporting
Identification and reporting of transactions with related parties as required under Section 40A and the applicable Form 3CD clauses.
Disallowances & Additions Review
Review of expenditure that may be disallowed under Sections 40, 40A, and 43B — ensuring correct disclosure in the tax audit report.
Tax Audit for Professionals
Tax audit for doctors, lawyers, architects, consultants, and other professionals crossing the ₹50 lakh gross receipts threshold — with Form 3CB and 3CD.
Tax Audit Filing Support
End-to-end support for uploading the signed tax audit report on the Income Tax portal within the due date — with confirmation of successful submission.
Our Process
Threshold Assessment
Confirming whether tax audit applies based on turnover, gross receipts, and the cash transaction ratio for the financial year.
Books & Records Review
Collection and review of books of accounts, ledgers, bank statements, GST returns, TDS returns, and other supporting records.
Form 3CD Preparation
Clause-by-clause preparation of Form 3CD — with supporting workpapers, reconciliations, and documentation for each disclosure.
Audit Report Finalisation
Review of draft Form 3CA/3CB and 3CD with the client, incorporation of feedback, and finalisation of the audit report.
Portal Filing
Digital signing and upload of the tax audit report on the Income Tax portal — with confirmation of filing and report acknowledgement.
Why It Matters
Frequently Asked Questions
File your tax audit report on time, every time.
Talk to our tax audit team about Form 3CD preparation, timely filing, and income tax compliance support for your business.
