Audit · Tax
Tax audit (44AB)
Form 3CD is where most assessment risk gets created. We treat every clause as a position, not a tickbox.
Reviewer + partner sign-off
Disclosure accuracy
Yes — every client
Pre-filing walkthrough
Applies to
- ·Business turnover > ₹1 cr (₹10 cr if cash ≤ 5%)
- ·Professionals > ₹50 L
- ·Presumptive opt-outs
Standards & references
Section 44AB
ICDS I–X
Latest CBDT circulars on Clause 30C / 44
Our approach
- 1Books linkageMap books, tax computation and Form 3CD line items end-to-end.
- 2Clause-by-clauseEach Form 3CD clause documented with working papers and assertion source.
- 3ReviewPartner review of disclosure positions before filing.
- 4FilingUpload Form 3CA/3CB + 3CD, retrieve acknowledgement, brief client on disclosures.
Deliverables
- ✓Form 3CA/3CB
- ✓Form 3CD with annexures
- ✓ICDS reconciliation
- ✓Tax audit working papers
FAQs
Will you also file the ITR?
Yes — tax audit and ITR are filed in sequence, with the same working papers.
How do you handle GAAR / Clause 30C?
We document each impermissible-avoidance test (commercial substance, manner) and disclose only what the position warrants.
Need an auditor by a deadline?
Tell us the date you need a signed report and we will back-plan onboarding, field work and sign-off.
Request a proposal