Bookkeeping & Bank Reconciliation
Starting from
₹2,999one-time
18% GST extra on professional fees
- Entry of sales, purchases and expenses
- Bank reconciliation for one account
- Ledger and trial balance
- Up to 300 vouchers
+ 2 more in this plan
Income Tax
Tax Audit
Section 44AB tax audit by a chartered accountant: Form 3CA/3CB-3CD, clause-wise reporting and ITR filing for audit cases.
- From ₹7,999 / year + GST
- Typically 7–15 working days from receipt of complete books, depending on volume
- Confidential handling
About Tax Audit
A tax audit is a statutory report from a chartered accountant on your books and compliance, not a general audit. If your turnover or profession receipts cross the limit, or you declare profits below the presumptive rate, a CA must certify your accounts before you file. We help you work out whether it applies, tidy the books, and have the report filed on the portal on time.
What is Tax Audit?
Section 44AB of the Income-tax Act, 1961 requires specific persons to get their accounts audited by a chartered accountant and furnish the report electronically. The auditor reports in Form 3CB-3CD (for persons who maintain books but are not otherwise required to be audited) or Form 3CA-3CD (when audit is also required under another law). The report has about 40+ clauses covering turnover, TDS compliance, loans and deposits in cash, depreciation, disallowances and related-party payments.
Our work starts with a pre-audit review of your ledgers, so that mismatches in TDS, GST turnover and bank statements are resolved before the auditor signs. After the report is uploaded and accepted by you on the e-filing portal, we prepare the ITR (ITR-3, 5 or 6 as applicable). Audit is a statutory function of the signing CA; the firm's own professional standards and the ICAI rules determine what the auditor can and cannot sign.
Who needs this service?
You may need it if any of these describe you.
- Businesses with turnover above the section 44AB limit
- Professionals whose gross receipts exceed the professional limit
- Taxpayers who opted for presumptive taxation earlier and now declare lower income than prescribed
- Firms, LLPs and companies whose accounts must be audited under any law
- Traders in F&O whose turnover or loss triggers audit
Benefits
Clear applicability
We test turnover, cash-transaction conditions and the presumptive rule before you commit to an audit.
Books cleaned first
Pre-audit review catches TDS, GST and ledger errors that would otherwise show up as audit qualifications.
Clause-wise 3CD
Every Form 3CD clause is filled with supporting workings, including 3CD clause 44 GST expense break-up.
Portal filing on time
Report is uploaded by the CA login and accepted by you, ahead of the return deadline.
Penalty protection
Filing on time avoids the penalty under section 271B.
Return alignment
The ITR is prepared from the audited figures so the two never disagree.
Types of Tax Audit
Business audit, turnover limit
Applies when business turnover or gross receipts exceed ₹1 crore, or ₹10 crore if cash receipts and cash payments are each within 5% of the total.
Professional audit
Applies when gross receipts of a profession exceed ₹50 lakh.
Presumptive-scheme audit
Applies when a person under 44AD/44ADA/44AE declares profit lower than the presumptive rate and income exceeds the exemption limit, or has opted out of the scheme in the five-year window.
Audit under another law
Companies, LLPs and others audited under the Companies Act or LLP Act; Form 3CA-3CD is used.
Eligibility requirements
- Audit must be conducted by a practising chartered accountant who is independent of the assessee.
- Business turnover limits: ₹1 crore (increased to ₹10 crore where cash receipts and cash payments are each not more than 5%); profession: ₹50 lakh. Confirm that the current Finance Act has not revised these.
- Books of account must be complete for the financial year; missing records should be reconstructed before the audit begins.
Documents required
Keep these ready to avoid delays. Send scans or photos over WhatsApp - never share passwords or OTPs.
Books and statements
- Trial balance, ledgers, cash book and bank book
- Bank statements for all accounts and loan statements
- Fixed-asset register and purchase invoices of assets
- Stock statement, opening and closing
Compliance records
- GST returns and reconciliation with books
- TDS returns and challans with Form 26AS
- PF/ESI challans, professional tax records
- Loan and deposit confirmations, cash payment details
Entity papers
- PAN, partnership deed or MOA/AOA as applicable
- Previous year's audit report and ITR
- Details of related-party transactions
Step-by-step process
- Applicability testWe test turnover, cash ratios and presumptive-scheme conditions.
- Pre-audit reviewWe check ledgers, TDS, GST and bank reconciliations and list items to correct.
- Audit fieldworkThe CA examines books and evidence, and raises queries.
- Prepare 3CA/3CB and 3CDThe report and annexures are prepared with clause-wise working.
- Upload and acceptThe CA uploads on the e-filing portal; you accept it from your login.
- File the ITRWe file the return based on the audited accounts and keep the file with you.
Applicable rules & regulations
Plain-English notes. Always verify against the official notification.
| Section / rule / form | What it means |
|---|---|
| Section 44AB, Income-tax Act 1961 | Obligation to get accounts audited; applicable to FY 2025-26. The Income-tax Act 2025 continues the audit requirement for tax year 2026-27 onwards with renumbered provisions. |
| Rule 6G, Form 3CA / 3CB / 3CD | Prescribed audit report forms with clause-wise statement of particulars. |
| Section 271B | Penalty for failure to get accounts audited: 0.5% of turnover, subject to a monetary ceiling in the Act. |
| Section 44AD / 44ADA | Presumptive schemes; audit applies when income is declared lower than the presumptive rate and total income exceeds the basic exemption limit. |
| Section 40A(3), 43B, 40(a)(ia) | Common disallowance items the auditor must report: cash payments, statutory dues and TDS non-compliance. |
| Section 139(1) due date for audit cases | ITR for audited assessees has a later due date than non-audit cases. |
Important due dates
Statutory dates can be extended by notification - check the official portal before relying on them.
| Activity | Due date |
|---|---|
| Tax audit report (Form 3CA/3CB-3CD) | 30 September of the assessment year, unless CBDT extends (it was extended for AY 2026-27; confirm the current date on incometax.gov.in) |
| ITR for assessees whose accounts are audited | 31 October, subject to any CBDT extension |
| Transfer pricing cases | Report in Form 3CEB earlier than the ITR; as per the Act |
Transparent pricing
Plans from our Accounting Services Pricing list. Government charges and GST are shown separately.
Financial Statements
Starting from
₹4,999/ year
18% GST extra on professional fees
- Profit and loss account and balance sheet
- Depreciation schedule
- Closing stock and adjusting entries
- Notes to accounts (basic)
+ 2 more in this plan
Tax Audit (Section 44AB)
Starting from
₹7,999/ year
18% GST extra on professional fees
- Tax audit report in Form 3CB-3CD / 3CA-3CD
- Examination of books and clause-wise disclosures
- TDS and GST compliance cross-check
- Reconciliation with financial statements
+ 2 more in this plan
Statutory Audit
Starting from
₹14,999/ year
18% GST extra on professional fees
- Audit under the Companies Act / LLP Act as applicable
- Audit planning, vouching and verification
- Independent auditor report and CARO review
- Board / partner observations letter
+ 2 more in this plan
Package comparison
| Feature | Bookkeeping & Bank Reconciliation | Financial Statements | Tax Audit (Section 44AB) | Statutory Audit |
|---|---|---|---|---|
| Bookkeeping entries | Up to 300 | |||
| Bank reconciliation | ||||
| P&L and balance sheet | Reviewed | Audited | ||
| Audit report | Tax audit | Statutory | ||
| Depreciation schedule | ||||
| Portal filing of report | Support | |||
| Management letter |
Government fees & professional fees
We never mark up government payments.
Professional fee
Starts at ₹7,999 per year for small proprietary businesses with limited transactions; fee scales with turnover, number of ledgers and branches. 18% GST extra.
Government charges
No government fee for uploading a tax audit report. Penalty under section 271B and late-filing consequences apply only if the due date is missed.
Other costs
Bookkeeping clean-up, GST/TDS return filing and ITR filing, if not already with us, are charged separately. DSC for the CA is part of the CA's own cost.
Limits and due dates are as per the Income-tax Act 1961 for AY 2026-27; check for CBDT extensions. Audit opinion is the independent judgement of the signing CA.
Deliverables
What you receive from us.
- Applicability note
- Pre-audit observations list
- Form 3CA/3CB and 3CD, filed on the portal
- Audited financial statements
- ITR-3/5/6 filed on audited figures
Turnaround time
Typically 7–15 working days from receipt of complete books, depending on volumeTimelines assume complete, correct documents and, where applicable, timely action by the government portal or authority.
Why choose SK Wealth Tax Advisor?
- Experienced Professional SupportEvery file is handled by a person who knows the rules, not a call centre script.
- Transparent & Affordable PricingProfessional fees, government charges and GST are shown separately.
- Timely Filing & ComplianceWe track due dates for you and remind you before they arrive.
- Complete Business SolutionsRegistration, accounting, tax, ROC and licences under one roof.
- Digital & Paperless ServicesShare documents securely online. No office visit needed.
- Personalized Tax PlanningAdvice based on your income, goals and the regime that suits you.
Tax Audit - FAQs
My turnover is ₹1.2 crore. Do I need a tax audit?
Not necessarily. If your cash receipts and cash payments are each 5% or less of the total, the limit for business turnover is ₹10 crore, so no tax audit is needed on turnover alone. If you declared lower profit than the presumptive rate, a different test applies. We check both.
I opted out of presumptive taxation. What does that mean for audit?
If you declare profit under 44AD below 8%/6% and your income exceeds the exemption limit, audit is required. If you opted out, you cannot opt back in under the five-year bar, and audit may apply in those years.
What if I miss the audit report date?
The penalty under section 271B is 0.5% of turnover or gross receipts, subject to a maximum amount in the section, unless reasonable cause is shown. The ITR for audit cases also cannot be filed in the normal window without the report.
Is a tax audit the same as a statutory audit?
No. A tax audit is under the Income-tax Act and reports on tax compliance, while a statutory audit under the Companies Act or LLP Act reports on whether financial statements give a true and fair view. A company needs both.
Who can sign the tax audit report?
Only a practising chartered accountant. The firm cannot sign it; the CA signs after reviewing your books, and the report goes through the CA's own login.
Do I need GST reconciliation before the audit?
Yes, because Form 3CD asks for turnover as per GST returns and differences. We prepare a reconciliation first.
Get started with Tax Audit
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Contact us
- +91 98765 43210
- Chat on WhatsApp
- info@skwealthtax.com
- A-123, Sector-18, Rohini, New Delhi – 110085
- Mon – Sat: 10:00 AM – 7:00 PM