Tax Audit u/s 44AB Chartered Accountant

Quick answer: A tax audit under Section 44AB is a mandatory examination of books of accounts for businesses with turnover exceeding 1 crore or professionals with gross receipts over 50 lakhs. It involves preparing Forms 3CA/3CB and 3CD, verifying TDS and GST compliance, and e-filing the report before the statutory due date.

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 is Tax Audit u/s 44AB Chartered Accountant?

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)

What has changed in the law — reviewed October 2026

• Income-tax Act, 2025: assented to on 21 August 2025 and in force from 1 April 2026, it replaces the Income-tax Act, 1961 for tax year 2026-27 onward, and the Income-tax Rules, 2026 (notified 20 March 2026) replace the 1962 Rules. Section and rule numbers on this page are those of the 1961 Act and 1962 Rules, which continue to govern assessments, appeals and pending proceedings for assessment years up to 2026-27; for tax year 2026-27 onward the corresponding provisions of the 2025 Act apply, and our engagement letters quote both.

Engagement terms — reviewed 25 October 2026

• Fee: ITR filing from ₹2,999 + 18% GST. Tax audit under section 44AB from ₹35,000 + 18% GST. Reply to a notice from ₹15,000 + 18% GST. Appeal to CIT(A) from ₹35,000 + 18% GST, with the statutory appeal fee (₹250 to ₹1,000 under section 249) extra.
• Extra / not included: Stay petitions, rectification under section 154 after the appeal, and ITAT appeals are separate engagements. No outcome is guaranteed.
• Turnaround: Notice replies within 7 working days from receipt of complete information and the advance payment and before the compliance date; returns and audit reports by the statutory due date when data is received at least 10 working days before it.
• Who signs: Filings and replies are prepared and signed by V. Viswanathan FCA or another qualified Chartered Accountant of the practice, depending on the engagement.
• Entity: Tax audit reports (Form 3CA/3CB and 3CD) are engaged and invoiced by V Viswanathan & Associates, Chartered Accountants (FRN 013713S); return filing, notice replies and appeal drafting are engaged and invoiced by Virtual Auditor Private Limited.
• What to send first: Send the notice or order with its date of service, Form 26AS/AIS, the return and computation for the year, and the income-tax portal login.
• Next step: Send your enquiry on WhatsApp to +91 99622 60333; we confirm the scope, fee and timeline in writing before work starts.