Tax audit, done right.
Filed on time.
Never a notice.
Section 44AB tax audit for businesses (turnover >₹1 Cr) and professionals (receipts >₹50 L). Form 3CA / 3CB + 3CD prepared by senior CAs, e-filed with your ITR before the September deadline.
Annual turnover
₹1.50 Cr
Audit required (Section 44AB)
Yes — file by 30 Sep
Form 3CB + 3CD required, with full books of accounts.
Max penalty avoided
₹1.5L
Section 271B penalty for missed audit: 0.5% of turnover or ₹1.5 L (whichever lower). Plus interest, scrutiny risk, and disqualified deductions.
11 audit CAs online
ICAI-registered audit specialists. Average prep time: 7 working days.
First year of crossing ₹1 Cr — TaxSpanner walked us through 3CD line-by-line. Filed three weeks before deadline. Zero notices since.
Megha R.
Founder · D2C brand · Mumbai
0+
Tax audits filed since 2007
0%
On-time filing track record
0 days
Average prep time
0
ITD penalties on filed audits
Section 44AB triggers
Does tax audit apply to you?
Eight common situations where Section 44AB kicks in. Use the slider above to check your number — or scroll the cases below.
Business turnover > ₹1 Cr
Threshold: Threshold ₹1 Cr / ₹10 Cr
Audit applies if total sales / turnover / gross receipts in business exceed ₹1 Cr in the previous FY. Threshold raised to ₹10 Cr if 95%+ transactions are digital (banking/UPI/cards).
Check my caseProfession receipts > ₹50 L
Threshold: Threshold ₹50 L
Doctors, lawyers, CAs, consultants, designers — gross receipts above ₹50 L trigger audit.
Check my casePresumptive scheme exits
Threshold: Falls below 8%
If you opted out of 44AD presumptive or declared income below 8% of turnover.
Check my caseProfessional opt-outs
Threshold: Below 50% of receipts
Profession declared income below 50% of receipts triggers audit under 44ADA.
Check my caseForeign companies
Threshold: Specified categories
Non-residents in oil/gas, shipping, aircraft operations.
Check my caseF&O traders, crypto
Threshold: Loss / above 8%
F&O treated as business; large losses or turnover.
Check my caseMandatory books u/s 44AA
Threshold: Required regardless
Cash book, ledger, journal, sales/purchase registers.
Check my caseIf you skip the audit
Threshold: 0.5% turnover or ₹1.5L
Penalty under Section 271B: 0.5% of turnover or ₹1.5 L (whichever lower) — plus disqualified deductions, scrutiny risk, and assessment under best-judgement basis.
Check my caseHow it works
From books to filed audit
Four steps. Average prep time: 7 working days. Buffer of 3+ weeks built in before the September deadline.
Share your books
Sales register, purchase register, cash book, ledgers, bank statements, prior ITRs. Tally / Zoho exports work directly.
CA reviews & reconciles
Senior CA cross-verifies your books, reconciles with GST returns, flags any 3CD line-item issues.
Form 3CB + 3CD prepared
Audit report (3CB) and statement of particulars (3CD) drafted, with attachments and disclosures.
E-file before 30 Sep
Audit report e-filed via your DSC, then your ITR-3 / ITR-4 filed with audit linkage. Done.
11 audit CAs · ICAI-registeredSenior audit specialists
Sudhir Kaushik & audit team
Co-founder, TaxSpanner · 18+ years · ICAI-registered audit CAs across manufacturing, SaaS, D2C, professional services
An audit isn't about ticking boxes. It's about defending your books if a notice comes three years later. We prep every 3CD as if it's heading into scrutiny — because sometimes it is.
Plans & pricing
Transparent fees, by turnover bracket
Audit fee scales with the complexity of your books, not on hourly billing. No surprise extras for 3CD line-items or scrutiny prep.
Audit done right
Local CA chaos vs structured audit prep
The 30 September scramble
- Local CA juggling 50 audits at deadline
- Books not reconciled with GST returns
- Form 3CD line-items skipped or vague
- Filed days before 30 Sep — under pressure
- Notice arrives 2 years later, no records
Filed early, defended later
- Dedicated audit pod, 11 CAs available
- GST + 26AS + ITC fully reconciled
- Every 3CD line documented, scrutiny-ready
- Filed 3+ weeks before deadline
- Notice handling included for 24 months
Common questions
Everything you need to file confidently
An independent examination of your books of accounts by a Chartered Accountant under Section 44AB of the Income Tax Act. The CA verifies your accounts, prepares Form 3CB (audit report) and Form 3CD (statement of particulars), and certifies them — these are e-filed with the IT Department alongside your ITR.
Three main triggers: (1) Business turnover above ₹1 Cr in a financial year (₹10 Cr if 95%+ transactions are digital). (2) Profession with gross receipts above ₹50 L. (3) Presumptive scheme exits — if you opted out of 44AD or declared income below the 8% (or 50% for professionals) threshold.
30 September of the assessment year. The audit report (3CB + 3CD) must be e-filed by then, and your ITR (linked to the audit) by 30 September too — extended from the regular 31 July deadline for non-audit cases.
Section 271B: 0.5% of turnover/gross receipts, or ₹1.5 lakh — whichever is lower. Beyond the penalty, your case is more likely to face scrutiny, deductions can be disallowed, and the assessment can move to best-judgement basis.
Sales register, purchase register, cash book, ledgers (debtors / creditors), bank statements, GST returns, prior 2 years' ITRs, fixed-asset register, inventory records (if applicable), and any other books you maintain. Tally / Zoho / Xero / SAP exports work directly.
Form 3CA is filed when your accounts are already required to be audited under another law (e.g., Companies Act for Pvt Ltd / LLPs). Form 3CB is for everyone else — proprietorships, partnerships, professionals, where the IT Act audit is the only one. Both are accompanied by Form 3CD (statement of particulars).
Average 7 working days for Professional / Business plans once you share complete books. Enterprise / multi-entity cases typically take 2-4 weeks. We always build in 3+ weeks of buffer before the September deadline.
Yes — securely. We use bank-grade encryption (TLS 1.3) and an encrypted Tax Vault. Tally / Zoho integrations are direct (no manual upload). For Excel / SAP you upload to the Vault.
Notice handling is included in Business and Enterprise plans for 24 months from filing. Our CAs draft the response, file it, and follow up with the IT Department until resolution. No extra cost.
Yes — GSTR-9C reconciliation between books and GSTR-9 is included in Business and Enterprise plans. Standalone GST audit (no IT audit) is also available as a custom engagement.
Yes — onboarding takes 2-4 weeks for migration of historical books and prior filings. Best to start early in the financial year to avoid deadline-time rushes.
Yes — Business and Enterprise plans bundle ITR-3 / 4 + GST returns + tax audit at a flat retainer (cheaper than à-la-carte). Talk to sales for a custom quote based on your turnover and complexity.
10 — File your audit
Don't scramble in September.
Start your tax audit prep now. ICAI-registered CAs, structured 3CD prep, audit-clean track record. From ₹9,999 — typical prep in 7 working days.
From our customers
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