What's included
Tax auditForm 3CA/3CB-3CD reporting for businesses and professions.
Sec 44AB (1961) · Sec 63 (2025)Statutory audit – companiesAudit under the Companies Act, 2013 with CARO reporting.
Sec 143 CA 2013LLP auditAudit of LLPs crossing the turnover/contribution limits.
LLP Act 2008Transfer pricing auditForm 3CEB for international and specified domestic transactions.
Sec 92EInternal & stock auditProcess reviews, bank stock audits and stock statement checks.
Trust / NGO auditAudit reports for registered trusts and institutions.
Form 10B / 10BBFrequently asked questions
When is a tax audit required?
Generally when business turnover exceeds ₹1 crore (₹10 crore where cash receipts and cash payments are each within 5%), or professional receipts exceed ₹50 lakh: Sec 44AB of the 1961 Act up to AY 2026-27 and Sec 63 of the Income-tax Act, 2025 from Tax Year 2026-27. Under the 2025 Act, declaring profit below the presumptive rate can also require an audit in some cases.
What is the tax audit due date?
30 September following the end of the financial (tax) year, unless extended.
Have a tax, GST or business question?
Call, WhatsApp or email CA Dilbagh Singh and team, from Delhi, anywhere in India or abroad.