The 60-second version
Section 44AB tax audit needs Form 3CD with 44 clauses — I prep books, fixed assets, TDS, and GST reconciliation before CA signs 3CA/3CB by 30 September.
3CD is the detail — 3CB is the wrapper
Returning consultants crossing ₹1 crore cash or ₹10 crore digital turnover need Section 44AB audit — Form 3CD is the clause-by-clause disclosure.
I reconcile 26AS, AIS, and GSTR-2B before CA fills TDS and GST clauses — mismatches trigger scrutiny.
ITR due date shifts to 31 October when audit applicable — plan advance tax accordingly.
GST annual: GSTR-9 guide.
Audit form matrix
| Form | Entity | Due with ITR |
|---|---|---|
| 3CB + 3CD | Proprietor / business | 31 Oct |
| 3CA + 3CD | Company audited elsewhere | 31 Oct |
| 3CEB | International transactions | 31 Oct |
| 10B | Trust audit | Separate |
| GSTR-9 | GST annual | 31 Dec |
Tax audit prep sequence
Threshold check
Confirm 44AB applies to your books.
Book close
Trial balance, FA register, depreciation.
Reconcile TDS
26AS vs books — fix before 3CD.
CA engagement
Sign 3CB letter with clause checklist.
Upload + ITR
JSON upload before 31 October.
Audit flow
3CD prep kit
- Trial balance.
- FA register.
- 26AS PDF.
- GST annual summary.
- Bank statements 12m.
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First audit year
Returning NRI first India business year still audits if threshold crossed — no grace period.
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0 of 4 checked
Freelancer on 44ADA?
Audit if receipts exceed ₹75 lakh — 3CD required.
Partnership firm?
Firm audit + partner personal return separate.
Late audit report?
ITR considered defective — penalty + interest.
Foreign income clause?
3CD Schedule FA cross-check — disclose assets.
Digital turnover only?
₹10 crore threshold — UPI + gateway counts.
CA refused?
Engage early Q2 — October crunch limits availability.
Your tax year is already running.
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