SASahil AdvisoryTax and Compliance
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Tax Audit under Section 44AB

Business turnover above ₹1 crore, or profession above ₹50 lakh

We compile the books, prepare every 3CD clause and annexure, reconcile turnover with your GST returns and TDS with Form 26AS, and settle the disallowances before they reach the report. An empanelled Chartered Accountant reviews and signs it, because section 44AB reserves that signature for a CA. The report is uploaded for your acceptance ahead of the 30 September due date.

₹19,999₹14,999+ 18% GST
10 to 15 business days Reviewed by CMA Sahil

Online payment and dashboard tracking arrive with the client portal. Until then we confirm the order on WhatsApp and send a GST invoice.

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  • Signed by the professional the law requires
  • Working papers prepared in-house
  • Filed before the due date
  • GST, TDS and 26AS reconciled

What is included

  • Books review and finalisation
  • Every 3CD clause and annexure prepared
  • Turnover reconciled with GST returns
  • TDS and 26AS reconciliation with a 40(a)(ia) check
  • Report signed by an empanelled Chartered Accountant
  • Return filed along with the report

Documents we need

  1. 1Trial balance and ledgers, or your accounting file
  2. 2Bank statements for the year
  3. 3Sales and purchase registers
  4. 4GST returns for the year
  5. 5TDS returns and Form 26AS
  6. 6Fixed asset register and loan statements
  7. 7Closing stock statement
  8. 8Last year audited financials and 3CD

Missing something? Start anyway. Your expert tells you exactly what is needed and what can be downloaded with your consent.

Simple process

How tax audit under section 44ab works

  1. Scope and quote

    Share turnover, entity type and last year's financials. We confirm which audits apply and quote a fixed fee.

    Within 1 working day

  2. Books and schedules

    We compile or review the books, prepare the annexures and reconcile GST, TDS and 26AS with the accounts.

    5 to 15 business days

  3. Report signed and filed

    The empanelled Chartered Accountant or Cost Accountant reviews, signs and uploads the report before the due date.

    Before the statutory due date

Before you start

Estimate first, then file

Your expert

Prepared and reviewed by a qualified professional

S

8+ years · English, Hindi, Punjabi

  • Income tax returns
  • GST compliance
  • CMA data for bank loans

Other audit plans

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FAQ about tax audit under section 44ab

Does the fee include filing the return?

Yes. The return for the audited entity is filed as part of this engagement. There is nothing further to pay beyond the quoted fee and 18% GST.

My books are incomplete. Can you still do the audit?

Yes, but bookkeeping is quoted separately based on transaction volume. We tell you that additional cost before starting, not after.

Who signs my report?

A Chartered Accountant from our empanelled list, named on your order with their membership number. Section 44AB does not permit a Cost Accountant to sign it and we will not imply otherwise.

Who is required to get a tax audit under section 44AB?

A business with turnover above ₹1 crore, raised to ₹10 crore when at least 95% of receipts and payments are digital, and a profession with gross receipts above ₹50 lakh (₹75 lakh with 95% digital). It also applies if you declare profit below the presumptive rate under 44AD or 44ADA after having opted in.

What is the tax audit due date for FY 2025-26?

The audit report in Form 3CA or 3CB with 3CD is due by 30 September 2026 and the return by 31 October 2026. Late filing of the report attracts a penalty under section 271B of 0.5% of turnover, capped at ₹1,50,000.

Can a Cost and Management Accountant sign a tax audit report?

No. Section 44AB reserves the tax audit report for a Chartered Accountant. Our CMA team prepares the books, schedules and 3CD annexures, and an empanelled Chartered Accountant reviews and signs the report. We name that professional on your order.

What is a cost audit and who signs it?

A cost audit under section 148 of the Companies Act examines cost records for specified industries above prescribed turnover limits. It must be conducted by a Cost and Management Accountant, not a Chartered Accountant, and is filed in Form CRA-3 and CRA-4.

Read next: Tax on F&O and Intraday Trading Income FY 2025-26: ITR-3, Turnover and Audit · LLP vs Private Limited vs OPC vs Proprietorship: Which Structure Should You Choose in 2026?

Ready to start tax audit under section 44ab?

Message us on WhatsApp with the service name, or request a callback. We confirm the price, list the documents and get going the same day.

  • Callback within 2 working hours
  • Fixed price quoted before any work
  • Every return reviewed by a CMA or CA