India’s Premium Compliance Stack
India’s Premium Compliance StackTax Audit Filing Services in India
A tax audit is a statutory examination of your books and financial information, required once you cross prescribed turnover or receipt thresholds under income-tax law. The result is a tax audit report, filed by your appointed tax auditor through Form 3CA-3CD or 3CB-3CD depending on whether your accounts are already audited under another law.
BookmyCA reviews applicability, reconciles your financial data, and coordinates with your tax auditor before the report is finalised.
Tax Audit Filing
at a Glance
A tax audit examines your books and prescribed financial particulars before a tax audit report is furnished to the Income Tax Department. It's not the same as a statutory audit under company law, tax audit applicability depends on turnover, receipts, and specific provisions under income-tax law, not your entity type alone. The actual audit must be performed and reported by an appropriately appointed tax auditor, BookmyCA's role is organising the data and coordination around that engagement.
₹1Cr
Business turnover threshold
₹50L
Professional gross-receipts threshold
30 Sep
Tax audit report due date (AY 2026-27)
Who Needs Tax Audit Filing?
Consider it when:
- Your business turnover exceeds ₹1 crore
- Your business turnover exceeds ₹10 crore, where prescribed cash-transaction conditions are met
- Your professional gross receipts exceed ₹50 lakh
- You fall under presumptive taxation in certain cases, subject to applicable conditions
It may not suit you when:
- Your turnover and gross receipts stay well below the applicable thresholds
- You don't have prescribed cash-transaction exposure affecting the higher threshold
- You're not in a presumptive-taxation situation that could still trigger audit
- Your accounts are already comfortably outside any audit-triggering provision
Applicability should be reviewed against your actual books, not assumed from a single turnover figure. Not sure whether a tax audit applies to you?
Check Tax Audit ApplicabilityChoosing the Right Tax Audit Form
Form 3CA-3CD.
Applies where your accounts are already required to be audited under another law (e.g. Companies Act). Comprises Form 3CA (the audit report) and Form 3CD (statement of particulars).
Form 3CB-3CD.
Applies where you're subject to tax audit under income-tax provisions but your accounts aren't required to be audited under another law. Comprises Form 3CB and Form 3CD.
Documents & Information Required
Financial Records
Books of account and trial balance
P&L and balance sheet
Bank statements
Fixed-asset register
Tax Records
Previous tax audit report
Form 26AS and AIS
TDS/TCS information
GST records - where relevant
Business & Transaction Information
Turnover details
Major expenses
Loans
Related-party and capital transactions
Tax Audit Filing Process
Applicability review
Business activity, turnover, and cash transactions assessed
Financial data collection
Books, statements, and supporting records collected
Data reconciliation
Financials reconciled against GST, TDS, and banking records
Tax audit working
Financial and tax information prepared for audit procedures
Estimated Timeline
D0-D4
Applicability review and data collection
D3-D6
Data reconciliation
D6-D10
Tax audit working and auditor review
D10-D12
Form finalisation and electronic filing
D11-D12
Final handover - After E-Filing
Benefits of Structured Tax Audit Support
Applicability confirmed first
Establishes whether you actually fall within the requirement before anything else starts
Reconciled financial records
Only as reliable as how thoroughly books, GST, TDS, and bank records are cross-checked
Fewer last-minute surprises
Catching discrepancies early avoids a scramble right before the statutory deadline
Organised auditor coordination
Doesn't replace the tax auditor's own independent examination and judgment
Reconciliation & Compliance Checklist
Reconcile Books & Financial Statements
Confirm books and financial statements agree before finalisation
Reconcile Books & Financial Statements
Confirm books and financial statements agree before finalisation
Reconcile Financial Statements & ITR
Confirm financial statements align with the income-tax return
Reconcile Financial Statements & ITR
Confirm financial statements align with the income-tax return
Reconcile Books & GST Records
Confirm books agree with GST records
Reconcile Books & GST Records
Confirm books agree with GST records
Reconcile Books & TDS Records
Confirm books agree with TDS records
Reconcile Books & TDS Records
Confirm books agree with TDS records
Reconcile Books & Bank Records
Confirm books agree with bank records
Reconcile Books & Bank Records
Confirm books agree with bank records
Reconcile Tax Records & Audit Disclosures
Confirm tax records agree with audit disclosures
Reconcile Tax Records & Audit Disclosures
Confirm tax records agree with audit disclosures
Common Tax Audit Filing Issues
Turnover differences.
Gaps between books, GST records, bank transactions, and the ITR need reconciliation before filing, not after
TDS or tax-record differences.
Books, TDS records, Form 26AS, and AIS should agree, investigate mismatches early
Incomplete supporting records.
Missing invoices or agreements delay audit completion more than almost anything else
Incorrect form particulars.
Inconsistent information across the prescribed forms creates reporting issues down the line
Last-minute filing.
Starting late leaves no time to resolve reconciliation differences or transaction-level queries before the deadline
Tax Audit Due Dates: Standard vs Transfer-Pricing Cases
Tax audit report due date (AY 2026-27)
30 September 2026
ITR due date (AY 2026-27)
31 October 2026
Why Choose BookmyCA?
Transparent pricing
Full cost breakup before you commit. No surprises at the payment screen.
Right professional
CA, CS, or lawyer matched to your situation, not a one-size advisory.
Long-term support
Available after incorporation for accounting, tax, and ROC compliance.
Informed decisions
Decisions that affect ownership, taxation, fundraising, and compliance, done right from the start.
Frequently Asked Questions
Section 44AB of the Income Tax Act, 1961 contains the tax-audit requirements for specified taxpayers, and continues to govern earlier tax years including FY 2025-26 / AY 2026-27.
No, applicability depends on turnover, gross receipts, cash transactions, and presumptive-taxation provisions, not entity type alone.
Yes, specified professionals are subject to tax audit once the applicable statutory conditions are met, typically gross receipts exceeding the prescribed threshold.
Form 3CA applies where accounts are already audited under another law. Form 3CB applies where they aren't. Both are accompanied by Form 3CD.
The statement of prescribed particulars accompanying the tax audit report, covering accounts, business activity, and specified tax-compliance matters.
30 September 2026 for standard cases where the ITR due date is 31 October 2026. Transfer-pricing cases have a later deadline of 31 October 2026.
They're investigated and supported with appropriate records, the applicable accounting or tax treatment is addressed before the report is finalised.
For Tax Year 2026-27 under the Income-tax Act, 2025, Form 26 combines the functions of the earlier Forms 3CA, 3CB, and 3CD.
No, the information on this page is general in nature and doesn't constitute legal, tax, accounting, audit, or professional advice. Tax audit applicability, thresholds, forms, and deadlines depend on the relevant assessment year, taxpayer category, and applicable law. The tax-audit framework is transitioning between the Income-tax Act, 1961 and Income-tax Act, 2025, verify the framework applicable to your specific tax year before filing. The tax audit itself must be performed and reported by an appropriately appointed tax auditor.
Speak to a Professional Before Your Tax Audit
Starting early gives you time to resolve missing records and reconciliation differences before the statutory deadline, not after.