Tax Audit u/s 44AB Chartered Accountant
Looking for a chartered accountant for tax audit under Section 44AB? Virtual Auditor provides comprehensive tax audit services across India, led by CA V. Viswanathan — Fellow Chartered Accountant (FCA). We handle Form 3CA/3CB and Form 3CD preparation with thorough compliance checks for businesses and professionals.
What We Deliver
Tax audit under Section 44AB — complete audit of books of accounts for businesses (turnover > Rs 1 crore) and professionals (gross receipts > Rs 50 lakhs). Form 3CA (for entities already subject to statutory audit) or Form 3CB (for other entities) — audit report with observations and qualifications. Form 3CD — statement of particulars covering 44 detailed clauses including TDS compliance, GST reconciliation, depreciation computation, Section 40(a)(ia) disallowances, and ICDS adjustments. MAT/AMT computation under Section 115JB/115JC. Clause-by-clause compliance verification with detailed working papers. Tax audit report e-filing through the income tax portal before the due date (30 September / 31 October).
Why Choose Virtual Auditor for Tax Audit
Tax audit under Section 44AB is not a routine compliance — it requires deep understanding of income tax provisions, ICDS (Income Computation and Disclosure Standards), GST reconciliation (Clause 44), TDS compliance (Clause 34), and related party transactions. CA V. Viswanathan brings practitioner-level expertise across all Form 3CD clauses. Common audit adjustments that less experienced CAs miss: ICDS adjustments for revenue recognition, construction contracts, and inventory valuation; Section 43B disallowances for outstanding statutory dues; and Section 40(a)(ia) disallowances for TDS non-compliance. Our tax audit identifies these issues before assessment, preventing demand notices.
Our Process
Step 1: Engagement and planning — understand business, assess risk areas, design audit programme. Step 2: Books of accounts verification — completeness, accuracy, and compliance with accounting standards. Step 3: Clause-by-clause Form 3CD preparation with detailed workings. Step 4: TDS compliance review (Clause 34) with default identification. Step 5: GST turnover reconciliation (Clause 44) with books and returns. Step 6: Draft report discussion with management. Step 7: Final report preparation and e-filing before due date.
Get Started Today
Need tax audit under Section 44AB? Contact Virtual Auditor:
Call/WhatsApp: +91-99622 60333 (Chennai) | +91-95139 39333 (Bangalore) | +91-77000 89597 (Mumbai)
Email: support@virtualauditor.in
Offices: Chennai (Spencer Plaza) | Bangalore (MG Road) | Mumbai (Goregaon West)
Frequently Asked Questions
Who needs tax audit under Section 44AB?
Businesses with turnover exceeding Rs 1 crore (Rs 10 crores if cash receipts and payments are within 5% of total). Professionals with gross receipts exceeding Rs 50 lakhs. Also applicable when presumptive taxation under Section 44AD/44ADA is opted but income is below the prescribed percentage.
What is the due date for tax audit report?
30 September of the assessment year (e.g., 30 September 2026 for FY 2025-26). If transfer pricing provisions apply, the due date is 31 October. Late filing of tax audit report attracts penalty of 0.5% of turnover or Rs 1.5 lakhs, whichever is lower, under Section 271B.
Can the same CA do both statutory audit and tax audit?
For companies, the statutory auditor typically also does the tax audit using Form 3CA. For non-corporate entities, any practising CA can be appointed as tax auditor. There is no restriction on the same CA performing both audits.