šŸ“Š

Tax Audit Report (Form 3CA/3CB)

Chartered Accountant's audit report for tax purposes

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Quick Information

ā±ļø Processing Time

30-60 days

šŸ’µ Fees

₹10,000-50,000 (CA fees)

āœ… Eligibility

Business turnover >₹1 crore or professional receipts >₹50 lakh

Who Needs This Document?

Businesses/professionals exceeding turnover limits

Required Documents

  • Books of accounts
  • Financial statements
  • Bank statements
  • Purchase and sales invoices
  • GST returns
  • Previous year ITR

Step-by-Step Application Process

1

Check Audit Applicability

Verify if turnover/receipts exceed audit limits.

2

Engage Chartered Accountant

Hire CA for tax audit.

3

Provide Documents

Submit all books, statements, and records to CA.

4

CA Conducts Audit

CA examines accounts and prepares audit report.

5

Receive Audit Report

Get Form 3CA/3CB and 3CD (audit report and particulars).

6

File with ITR

Upload audit report before filing ITR (by Sep 30).

āš ļø Common Mistakes to Avoid

  • Not maintaining proper books of accounts
  • Missing audit deadline (Sep 30)
  • Not disclosing all transactions to CA

Frequently Asked Questions

What's the difference between 3CA and 3CB?

3CA is for accounts audited under other laws. 3CB is for accounts not audited elsewhere.

What is Form 3CD?

Detailed particulars to be furnished with tax audit report (income, expenses, assets, etc.).

Can I avoid tax audit?

Yes, if turnover <₹1 crore (business) or <₹50 lakh (profession) and opt for presumptive taxation.

Ready to Apply?

Visit the official government portal to start your application

Go to Official Portal →