Tax Audit u/s 44AB: AY 2026-27 Audit & Filing Support

Tax audit season rewards the prepared: Form 3CD has dozens of clauses that are trivial with reconciled books and miserable without them. The engagement runs audit-adjacent support — schedules, reconciliations, clause-wise documentation — so the audit is an examination of order, not an excavation.

When this service is typically required

• Turnover or receipts cross the audit thresholds — AY 2026-27 limits and due date
• Presumptive-scheme exits or lower-than-deemed profits trigger audit applicability
• The 3CD data pack (loans, related parties, TDS defaults, 43B items) is scattered across the year
• Prior-year audit observations keep repeating because the underlying process never changed
• Books need closing and schedule preparation before the auditor can begin

Indicative scope

• Applicability assessment against current thresholds and the digital-transactions relaxation
• Books closure and audit-ready schedules (fixed assets, loans, related parties, 43B, TDS)
• Clause-wise 3CD data assembly with supporting documents
• Reconciliations: turnover to GST returns, 26AS/AIS to books, payroll to returns
• Coordination through audit queries to signed Form 3CA/3CB-3CD

Key points at a glance

Deliverables

The audit-ready schedule file, clause-wise 3CD annexure pack with evidence, reconciliation statements, and a repeat-observation tracker showing what was fixed since last year.

Information and documents generally required

Books of account and trial balance, GST returns for the year, TDS returns and challans, loan statements and confirmations, related-party details, fixed-asset register and prior-year audit report.

Engagement process

Client responsibilities, assumptions and reliance

Complete books and documents on the agreed calendar; positions on judgmental clauses are taken with the client's written instruction after options are explained. Where independence rules apply to a certification, the respective roles are kept distinct.

Scope exclusions

Assessment or appeal proceedings arising later, transfer-pricing audits, and prior-year clean-ups beyond the quoted scope are separate engagements.

Frequently asked questions

This page describes the service in general terms as on 6 August 2026 and is not professional advice or an assurance of any outcome. Registrations, filings, refunds and departmental outcomes depend on facts and the concerned authority. Figures and due dates change; verify current positions before acting.