pvtltd.co

Audit & Assurance

Tax Audit under Section 44AB

Mandatory tax audit for businesses and professionals exceeding prescribed turnover thresholds. Audit report in Form 3CA/3CB with Form 3CD particulars. Due date: 30 September. Sections 44AD/44AE/44ADA applicability, Form 3CD particulars, UDIN generation, penalty avoidance (Section 271B).

Reviewed by CA Harun Raaj, ICAI Reg. No. 238303·Last reviewed:
Starting from Discuss with usTypical timelineTax Audit

Mandatory tax audit for businesses and professionals exceeding prescribed turnover thresholds. Audit report in Form 3CA/3CB with Form 3CD particulars. Due date: 30 September. Sections 44AD/44AE/44ADA applicability, Form 3CD particulars, UDIN generation, penalty avoidance (Section 271B). We keep the work founder-friendly and evidence-led so the company can move without unnecessary back-and-forth.

What is included
  • • Tax Audit scope review and action plan
  • • Document checklist and evidence review
  • • Drafting, computation, or filing support
  • • Submission support and acknowledgement tracking
  • • Follow-up on queries, corrections, or notices
  • • Closure notes and next-step reminders
Documents required
  • • Trial balance and financial statements
  • • Ledger extracts and bank statements
  • • Statutory registers and approvals
  • • Prior audit notes or notices, if any
Government fees

See the fee table below for the statutory filing charge and common delay logic.

Legal basis
  • • Section 44AB of the Income-tax Act 1961
  • • Rule 6G of the Income-tax Rules 1962
  • • Section 271B of the Income-tax Act 1961
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Process

How the service works

The workflow is built to be predictable: document collection, legal review, filing, and post-filing follow-through.

Step 1Scope

Confirm the scope

We map the exact service route to the trigger, form set, and documentary evidence so the work starts on the right footing.

Step 2Docs

Collect the records

We gather the company records, notices, or transaction documents needed for tax audit and check them for gaps.

Step 3Draft

Prepare the filing or memo

We draft the computations, filings, or advisory memo so the next person in the chain can review it quickly and confidently.

Step 4Close

Submit and track follow-up

We move the file through submission, keep the acknowledgement trail tidy, and handle any follow-up questions that come back.

AEO summary

Tax Audit is the CA-led workflow that helps a Private Limited company stay compliant, file the right forms, and keep the record trail clean.

Tax Audit under Section 44AB workflow

We start by checking the exact trigger, the legal route, and the documents that make tax audit executable for a Private Limited company. That keeps the filing or advisory work tied to the actual statutory path instead of a generic checklist.

Once the scope is locked, we prepare the working papers, filings, and follow-up notes so the matter can move without unnecessary back-and-forth. The goal is to make the process understandable for the founder, the finance team, and the reviewer.

  • • Scope mapping for tax audit
  • • CA-led document review and drafting
  • • Submission support and acknowledgement tracking

What this protects for the company

For a Private Limited company, the value is not just speed. It is also about keeping the record trail clean enough for banks, investors, regulators, and future diligence work.

A founder-friendly process lowers the chance of avoidable notices, rework, or missed deadlines while keeping the company aligned with the right section, rule, or circular in Audit & Assurance.

  • • Cleaner compliance evidence for Audit & Assurance
  • • Better preparation for diligence or audit
  • • Less last-minute chasing inside the finance team

Government fees

Fee breakdown

ItemFeeNotes
No standalone government feeNilThis is a professional assignment; statutory fees apply only if the matter includes a connected filing or portal step.
Connected filing or application feeAs per applicable portal / authority scheduleOnly relevant if the work includes a statutory submission such as a return, registration, or approval.

Timeline

Typical turnaround

Typical timeline usually means a 1–3 weeks turnaround, assuming documents are complete and any board or shareholder approvals are already in place.

Pricing note

Government charges are usually limited to connected filings; the main fee driver is the scope of review and evidence pack.

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FAQ

Frequently asked questions

What does Tax Audit cover for a Private Limited company?
Tax Audit covers the working papers, filing or advisory route, and follow-up needed to complete the matter cleanly for a Private Limited company. The scope sits on Section 44AB of the Income-tax Act 1961, with the exact approach adjusted to the facts in your file.
Which forms are usually involved?
Form 3CA, Form 3CB, Form 3CD We keep the filing record aligned with Rule 6G of the Income-tax Rules 1962 so the submission matches the statutory path.
What happens if we miss the deadline or get a notice?
Delay can trigger late fees, interest, or a further notice depending on the route and authority. We plan the file around Section 271B of the Income-tax Act 1961 so the reply, submission, or correction lands in the correct sequence instead of creating avoidable follow-up.
What should you send us before we start?
Please send the core records first: Trial balance and financial statements, Ledger extracts and bank statements, Statutory registers and approvals. That is usually enough for us to confirm the trigger, map the filing route, and tell you whether any extra approval, valuation, or reconciliation is needed under Section 44AB of the Income-tax Act 1961.

Canonical reference: https://www.pvtltd.co/services/tax-audit-44ab

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Ready to move this filing forward?

We can help with the filing, the legal mapping, and the follow-up work that keeps the company compliant after submission.

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