Tax Audit under Section 44AB
Form 3CA/3CB and 3CD prepared and certified by a Chartered Accountant.
Overview
Businesses with turnover above ₹1 crore (₹10 crore where cash receipts and payments are within 5%) and professionals above ₹50 lakh must get accounts audited under Section 44AB. The audit report in Form 3CD covers over 40 clauses — from TDS compliance and disallowances under Section 40(a) to loans accepted in cash and MSME payment delays. Jurisync connects you with an empanelled Chartered Accountant who audits the books and files the report before the statutory due date.
Scope of work
- Books of account and ledger scrutiny
- Clause-wise Form 3CD preparation
- Verification of TDS, GST and MSME payment compliance
- Depreciation and disallowance computation
- UDIN-tagged upload and taxpayer acceptance on the e-filing portal
Eligibility
- Business turnover exceeding the Section 44AB threshold
- Professionals with gross receipts above ₹50 lakh
- Assessees opting out of presumptive taxation under 44AD/44ADA
Step-by-step process
- 1
Scoping
We confirm applicability, the correct form and the due date for your assessee type.
- 2
Data collection
Financials, statutory returns and registers are collected in a structured checklist.
- 3
Audit & clauses
The CA verifies balances and completes each 3CD clause with supporting notes.
- 4
Filing
The report is uploaded with UDIN and accepted from your e-filing login before the deadline.
Documents required
- Trial balance, P&L and balance sheet
- Bank statements for the full financial year
- GST returns and reconciliation
- TDS challans and returns
- Fixed asset register and loan statements
What you actually pay
Two separate components: Jurisync's professional fee (fixed, shown below) and any government or statutory charge (billed at actuals, receipt shared with you).
| Jurisync professional fee | ₹14,999 onwards |
|---|---|
| Government / statutory charges | Nil |
| Indicative timeline | 10–20 working days |
| Mode of delivery | Fully online across India — documents, approvals and final certificates through your Jurisync case workspace. |
Timelines depend on government portal processing and how quickly documents are provided; statutory approval always rests with the concerned authority.
How Jurisync handles your tax audit under section 44ab
Jurisync LLP is a technology-enabled business compliance and professional services platform connecting businesses with qualified professionals including Company Secretaries, Chartered Accountants, Cost Accountants and Advocates wherever required.
Work done by qualified professionals
Every filing is prepared and reviewed by an independent Company Secretary, Chartered Accountant, Cost Accountant or Advocate — matched to your matter, named to you before work starts.
Published fixed fees, no surprises
Our professional fee is printed on this page. Government fees and statutory charges are shown separately and billed at actuals, so nothing gets added mid-way.
One secure workspace per case
Upload documents to your own case vault, see exactly what is pending, approve drafts and download final certificates — no documents floating on WhatsApp or personal email.
Confidential, tracked communication
Messages with your assigned professional stay inside the case workspace, with an activity trail of every upload, verification and filing status change.
Frequently asked
What is the penalty for missing a tax audit?
Section 271B allows a penalty of 0.5% of turnover, capped at ₹1,50,000, unless reasonable cause is shown.
Is a tax audit the same as a statutory audit?
No. A statutory audit is required under the Companies Act for companies; a tax audit is an income-tax requirement based on turnover.
Where we deliver
Tax Audit under Section 44AB is handled online, so your location does not change the fee or the process. Our office is at 391, Old Anaj Mandi, Hisar City, Haryana – 125001, India, and we regularly serve clients in:
Jurisync LLP is not a law firm and does not provide legal representation or practise law. Professional services are rendered by independent qualified professionals. Fees shown are Jurisync LLP's professional charges; government fees, stamp duty and third-party charges are additional and billed at actuals.
