Tax Audit in India (Section 44AB) — Form 3CA/3CB and Form 3CD
Section 44AB Tax Audit for Indian businesses exceeding turnover thresholds (₹1Cr / ₹10Cr). Coordinated by Batchwise; conducted and signed by a vetted partner Chartered Accountant generating Forms 3CA/3CB and 3CD under their own credentials. From ₹9,999.
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What this is
A complete Tax Audit under Section 44AB of the Income Tax Act, 1961. This engagement covers the detailed examination of your books of accounts, compliance with TDS provisions, and the generation of Form 3CA/3CB and Form 3CD.
Batchwise does not conduct the audit. The engagement is routed to an independent, vetted partner Chartered Accountant. The CA performs the audit, generates the required UDIN, and signs the audit report under their own credentials. Batchwise provides the secure document vault, communication platform, and timeline tracking.
Applicability (When do you need it?)
- Businesses (Trading/Manufacturing): Turnover > ₹1 Crore (or > ₹10 Crore if 95%+ transactions are digital).
- Professionals (Services): Gross receipts > ₹50 Lakhs.
- Presumptive Taxation Opt-outs: Claiming profits lower than 8%/6% (under 44AD) or 50% (under 44ADA) while total income exceeds the basic exemption limit.
How the engagement works
- Scoping & Document Upload. Once you request a quote, we ask for your trial balance or finalized books of accounts. A custom quote is generated based on transaction volume and complexity.
- Partner Assignment. You are matched with a vetted partner CA. Batchwise creates a secure workspace for document exchange (ledgers, bank statements, TDS challans, GST returns).
- Audit Execution & Clause 3CD Preparation. The partner CA reviews your books, verifying compliance with Income Tax Act clauses (especially TDS under Chapter XVII-B, cash transactions under 269SS/269ST, and depreciation under Section 32).
- Draft Review. You receive a draft of the computation and Form 3CD for review and management representation.
- Filing & UDIN Generation. The CA generates a UDIN and uploads the Tax Audit Report (Form 3CA/3CB + 3CD) to the Income Tax e-filing portal.
- Approval. You log into your income tax portal and accept the tax audit report uploaded by the CA.
Pricing Framework
Because every business is different, tax audit pricing scales with the volume of transactions, complexity of operations, and the quality of bookkeeping. Below are baseline starting prices:
| Entity Type | Starting Price (₹) | Applicable Form |
|---|---|---|
| Proprietorships & Partnerships | 9,999 | Form 3CB + 3CD |
| Companies & LLPs (Statutory Audit done separately) | 14,999 | Form 3CA + 3CD |
| Professionals (44ADA opt-out) | 9,999 | Form 3CB + 3CD |
Note: Prices are exclusive of GST. The final fee is determined during the initial scoping call after reviewing your trial balance. If your books require finalization or rectification before the audit can begin, accounting cleanup services are billed separately.
Related reading
- Income Tax overview India — pillar guide
- Presumptive taxation — Sections 44AD & 44ADA limits
- TDS Return Filing
- Year-end Book Finalisation
Need a Tax Audit?
Fill out the form below. An account manager will reach out within 24 hours to collect your trial balance and provide a firm quote from a partner CA.
Request a Tax Audit Quote
Frequently asked questions
Who is required to undergo a Tax Audit under Section 44AB?
Any person carrying on a business whose total sales, turnover, or gross receipts exceed ₹1 Crore in the financial year. This threshold is increased to ₹10 Crore if cash receipts and cash payments are both limited to 5% of total receipts/payments. For professionals (doctors, lawyers, consultants), the gross receipts threshold is ₹50 Lakhs.
Are there situations where a Tax Audit applies despite turnover being below the threshold?
Yes. If you run a business eligible for presumptive taxation under Section 44AD but declare profits lower than the prescribed rate (8% or 6%) AND your total income exceeds the basic exemption limit, a tax audit is mandatory. Similarly, for professionals under Section 44ADA declaring profits below 50%.
What forms are filed in a Tax Audit?
The Chartered Accountant must furnish the audit report using either Form 3CA (if the books are already audited under another law, e.g., the Companies Act) or Form 3CB (if books are not audited under any other law, e.g., for a proprietorship). In both cases, a detailed statement of particulars is required in Form 3CD.
What is the due date for a Tax Audit?
The tax audit report must be filed electronically one month before the due date for filing the ITR. For most audit cases, the ITR due date is 31st October, making the tax audit report due date 30th September of the assessment year.
What is the penalty for not getting a Tax Audit done?
Failure to get accounts audited under Section 44AB attracts a penalty under Section 271B. The penalty is 0.5% of total sales/turnover/gross receipts or ₹1,50,000, whichever is lower.
Does Batchwise sign the audit report?
No. Batchwise is a software and coordination platform. The tax audit is independently conducted and signed by a vetted partner Chartered Accountant holding a valid Certificate of Practice. The CA generates a Unique Document Identification Number (UDIN) and uploads the audit report under their own credentials on the Income Tax portal.