Praveen J & Associates
Accounting & Audit · Tax Audit (Section 44AB)

Tax Audit Services in India — Section 44AB Compliance by CA Experts

Turnover threshold cross? Tax audit (44AB) ka time aa gaya — CA-led, deadline ke andar.

Form 3CA/3CB & 3CD preparation, verification aur filing — sab ek hi jagah.

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Common Problems Faced

Threshold confusion (1Cr / 10Cr / 50L)

Incomplete books

Errors in 3CD clauses

Penalty u/s 271B

Last-minute rush before 30 Sep

What's covered

  • Applicability check (44AB / 44AD / 44ADA)
  • Books verification & reconciliation
  • Form 3CA / 3CB preparation
  • Form 3CD clause-wise reporting
  • Filing on Income Tax portal
Note: Due date generally 30 September of the assessment year (subject to extensions).

Who Should Use This Service?

Businesses with T/O > ₹1 Cr (₹10 Cr if cash ≤5%)

Professionals with receipts > ₹50 Lakh

Presumptive opt-out cases

Loss filers under audit

Specified person cases

Benefits

  • Accurate audit report
  • Timely filing — no 271B penalty
  • Clause-wise verification
  • Reduced notice risk
  • Year-on-year continuity

Important Points

  • Penalty u/s 271B: 0.5% of T/O up to ₹1.5L
  • 3CA for already audited entities, 3CB otherwise
  • UDIN mandatory
  • ITR due date shifts if audit applies
  • Cash transactions impact threshold

Our Process

1

Applicability & threshold check

2

Books & reconciliation review

3

Draft Form 3CA/3CB & 3CD

4

Client review & sign-off

5

Upload & file on IT portal

Documents Required

Books of accounts
Bank statements
GST returns & 26AS
Prior year audit report
PAN & login credentials

Frequently Asked Questions

₹1 Cr (business), ₹10 Cr if cash receipts/payments ≤5%, ₹50L for professionals.

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CA-led accounting & audit — fast, accurate, compliant.