⚖️ Who Needs a Tax Audit Under Section 44AB?
Missing the Tax Audit Deadline Is Costly
Failure to get your accounts audited or file the report on time invites a penalty under Section 271B — 0.5% of turnover, capped at ₹1,50,000. Start the process at least 6-8 weeks before the deadline.
Business (Normal)
Total sales/turnover/gross receipts
Exceeds ₹1 Crore
Business (Low Cash)
Cash receipts & payments each ≤ 5% of total
Exceeds ₹10 Crore
Professionals
Gross receipts from profession
Exceeds ₹50 Lakh
Presumptive — 44AD
Income declared below 6%/8% of turnover & income exceeds basic exemption
Audit Required
Presumptive — 44ADA
Income declared below 50% of gross receipts & income exceeds basic exemption
Audit Required
Transport — 44AE
Income declared below prescribed presumptive rate per vehicle
Audit Required
📅 Key Tax Audit Due Dates — FY 2025-26 (AY 2026-27)
30 Sep 2026
Tax Audit Report (Form 3CA/3CB + Form 3CD) to be filed electronically on the income tax e-filing portal.
31 Oct 2026
ITR filing deadline for taxpayers whose accounts require a tax audit (applies to ITR-3, ITR-5, ITR-6 audit cases).
30 Nov 2026
Due date for taxpayers requiring Transfer Pricing audit (Form 3CEB) — international or specified domestic transactions.
✅ What's Included in Our Tax Audit Service
✓Applicability Assessment Under Sec 44AB
✓Books of Accounts Review & Reconciliation
✓Form 3CA / 3CB Preparation & Certification
✓Form 3CD — All 44 Clauses Reported Accurately
✓Presumptive Taxation (44AD/44ADA/44AE) Review
✓TDS/TCS Compliance Verification
✓Inventory & Stock Valuation Check
✓Related Party Transaction Disclosure
✓GST-Income Tax Turnover Reconciliation
✓E-Filing of Audit Report on IT Portal
✓Audit Objection & Departmental Query Response
✓Post-Audit ITR Filing Coordination
💼 Tax Audit Fee Structure
| Entity Type | Turnover Range | Our Fee |
|---|---|---|
| Proprietorship — Small Business | ₹1 Cr – ₹3 Cr | ₹4,999 |
| Proprietorship — Mid-Size Business POPULAR | ₹3 Cr – ₹10 Cr | ₹7,999 |
| Professional (44ADA Opt-Out Cases) | Above ₹50 Lakh | ₹5,999 |
| Partnership Firm / LLP | ₹1 Cr – ₹5 Cr | ₹7,999 |
| Private Limited Company | ₹1 Cr – ₹5 Cr | ₹12,999 |
| Large Business / Company | Above ₹10 Cr | On Request |
| Transfer Pricing Audit (Form 3CEB) | As Applicable | On Request |
| Audit Objection / Notice Response | As Needed | On Request |
* Fees depend on turnover, transaction complexity & number of bank accounts/branches. GST extra as applicable. Call for an exact quote.
⚠️ Penalty for Non-Compliance — Section 271B
0.5%
of total sales / turnover / gross receipts as penalty
₹1,50,000
Maximum penalty cap, irrespective of turnover size
Waivable
If reasonable cause for delay is proven to the AO
Beyond the Penalty
Apart from the monetary penalty, non-filing of the tax audit report also leads to disallowance of certain expenses, increased scrutiny risk, and complications in claiming deductions and carrying forward losses.
📁 Documents You Need to Share with Us
📚 Complete Books of Accounts / Tally Data
🧾 Sales & Purchase Registers
🏦 All Bank Statements (Full Year)
📊 Trial Balance, P&L & Balance Sheet
📦 Stock / Inventory Register
💳 Fixed Asset Register & Depreciation Chart
📑 TDS Returns Filed (24Q/26Q/27Q)
📈 GST Returns (GSTR-1, 3B, 9) for Reconciliation
🧮 Loan & Investment Details
👥 Related Party Transaction Details
🪪 PAN, Aadhaar & Prior Year Audit Report
📋 Partnership Deed / MOA-AOA (if applicable)
🏆 Why Choose OneWay Tax Solutions LLP for Your Tax Audit?
Qualified Chartered Accountants
Audits are conducted and certified by practicing CAs holding a valid Certificate of Practice.
Structured Audit Process
We start early so your audit report and ITR are filed well before the deadline, stress-free.
Accurate 3CD Reporting
Every applicable clause in Form 3CD is verified meticulously to avoid future scrutiny.
100% Secure & Confidential
Your financial records are encrypted, never shared, and handled with strict confidentiality.
Notice & Objection Support
CA on call to respond to any audit objections or scrutiny notices post-filing.
GST Reconciliation Included
We cross-verify your GST turnover with books to flag mismatches before they trigger notices.
WhatsApp Status Updates
Real-time updates on audit progress and filing status — directly on WhatsApp.
Trusted in Jaipur since 2018
2000+ clients served. 5-star rated on Google. Walk-in available at our Jaipur office.
🔄 How It Works — 4 Simple Steps
1
Share Books & Records
Send accounting data, bank statements & registers
2
CA Audit Review
We verify books, reconcile data & identify discrepancies
3
Draft Report Shared
Form 3CA/3CB + 3CD shared for your review
4
Filed Before 30 Sep
Audit report e-filed + acknowledgement sent to you
❓ Frequently Asked Questions
Who is required to get a tax audit under Section 44AB?+
A tax audit is mandatory for businesses with turnover exceeding ₹1 crore (₹10 crore if cash transactions are below 5% of total). Professionals with gross receipts exceeding ₹50 lakh also require an audit. It also applies to taxpayers under presumptive taxation (44AD/44ADA) who declare income below the prescribed percentage and whose total income exceeds the basic exemption limit.
What is the due date for tax audit report filing?+
The tax audit report (Form 3CA/3CB along with Form 3CD) must be filed electronically by 30th September 2026 for FY 2025-26. The corresponding ITR for audit cases must then be filed by 31st October 2026.
What is the difference between Form 3CA and Form 3CB?+
Form 3CA is used when the taxpayer's accounts are already audited under another law (such as the Companies Act, applicable to companies). Form 3CB is used when accounts are audited solely for the purpose of Section 44AB — typically proprietorships, partnerships, and LLPs not otherwise required to be audited.
What is the penalty for not getting a tax audit done?+
Under Section 271B, failure to get accounts audited or furnish the audit report attracts a penalty of 0.5% of total sales/turnover/gross receipts, subject to a maximum of ₹1,50,000, unless reasonable cause for the delay is proven to the Assessing Officer.
If I opt for presumptive taxation, do I still need an audit?+
Generally no — if you declare income at or above the prescribed presumptive rate (6%/8% under 44AD, 50% under 44ADA), no audit is required. However, if you declare lower income than prescribed and your total income exceeds the basic exemption limit, a tax audit becomes mandatory for that year.
What happens if I receive an audit objection or scrutiny notice?+
Audit objections or scrutiny notices typically arise from discrepancies between reported figures, GST data, or TDS records. Our team reviews the objection, prepares the necessary clarifications/documentation, and represents you before the Assessing Officer to resolve the matter.