Tax Audit under Section 44AB of Income Tax Act 1961 â Form 3CA/3CB + Form 3CD (44 clauses) preparation by Chartered Accountant. Books review, GST + TDS reconciliation, MSME compliance (Clause 22), cash transaction disclosure (Clause 21), TDS compliance (Clause 27), Clause 44 GST reconciliation. e-Filed on incometax.gov.in by 30 September. Senior CA supervised.
Tax Audit (Section 44AB) in Kumbakonam is a critical service for individuals, entrepreneurs, and enterprises operating in Tamil Nadu. At Nyaya Grah, we deliver this service under the direct supervision of senior counsel â never juniors masquerading â with complete process transparency and a binding money-back guarantee.
Kumbakonam, with its 25L+ active businesses and âš23L+ economic footprint, demands legal infrastructure that is both fast and accurate. Tamil Nadu's jurisdictional nuances â including a stamp duty of 7% and âš2,400/yr professional tax â require local expertise that our team brings to every engagement.
Whether you are filing your first application, navigating a complex matter, or seeking specialist counsel, our practice in Kumbakonam ensures every submission carries the imprimatur of seasoned review. We handle the regulatory machinery â you focus on your business.
Everything required to complete your Tax Audit (Section 44AB) in Kumbakonam â bundled into a single fixed fee.
A structured four-step process designed to be transparent, predictable, and accountable at every stage.
Free 30-min consultation with senior partner. Clear quote, timeline, document checklist.
Day 0Signed engagement letter with fixed fee. Document collection begins.
Day 1Books of accounts review ¡ GST/TDS reconciliation ¡ Form 3CD 44 clauses preparation ¡ Form 3CA/3CB selection ¡ audit report signing with DSC ¡ e-filing on incometax.gov.in.
Day 2-7Signed Form 3CA/3CB + 3CD PDF ¡ acknowledgment number ¡ ITR linkage ¡ compliance recommendations memo ¡ 30-day scrutiny support.
FinalA typical checklist. Our team will customize this list during the consultation based on your specific case.
Jurisdictional details relevant to your Tax Audit (Section 44AB) in Kumbakonam.
Fixed professional fees. Government charges quoted separately and disclosed in the engagement letter.
| Component | What's Included | Cost |
|---|---|---|
| Tax Audit (Section 44AB) ¡ Professional FeesSenior counsel ¡ End-to-end service | All work above | âš7999Fixed |
| Government FeesAuthority charges, filing fees | Pass-through | At ActualsReceipts shared |
| Stamp Duty (if applicable)Tamil Nadu rate: 7% | As per state | At ActualsQuoted upfront |
| GST on Professional Fees18% as per Indian GST | Statutory | 18%On professional fee |
All fees are disclosed in writing on the engagement letter before commencement. Money-back guarantee if we miss the quoted timeline.
Answers to questions most often posed by our clients in Tamil Nadu.
Our professional fee for Tax Audit (Section 44AB) in Kumbakonam starts at âš7999, all-inclusive. Government fees, stamp duty (7% in Tamil Nadu), and 18% GST are billed separately at actuals. The complete fee breakdown is disclosed in writing on the engagement letter before work begins.
The standard timeline for Tax Audit (Section 44AB) is 7-10 working days. We provide a written timeline on the engagement letter â if we miss it for reasons attributable to us, our professional fee is fully refunded (binding guarantee).
Yes. End-to-end. From document preparation to final filing with ROC Chennai and follow-up till certificate issuance â every step is handled by our team in Kumbakonam. You will receive real-time updates via WhatsApp at every milestone.
You will speak to a senior partner with 15+ years of practice. We do not have juniors masquerading as senior counsel. Every consultation, strategic decision, and material communication is conducted by a partner. Routine execution may be delegated to qualified associates â but oversight remains with the partner throughout.
A typical checklist includes PAN, Aadhaar, address proof, and service-specific documents. The complete list is customized during your free consultation. We accept digital scans (PDF/JPG) â physical visits to our office are not required.
We serve clients across Tamil Nadu and all of India â 1,219+ cities. Our jurisdictional expertise for Tamil Nadu includes specific knowledge of ROC Chennai procedures, Tamil Nadu stamp duty (7%), and applicable state schemes such as TN Industrial Policy.
Simply call +91 7878407950 or message us on WhatsApp. Your first 30-min consultation is complimentary, conducted directly with the senior partner relevant to your matter. You will leave the call with full clarity on cost, timeline, and process â with no obligation to proceed.
Every engagement at Nyaya Grah is grounded in the relevant statute. For founders and counsel reviewing this matter, here is the foundation.
Income Tax Department (CBDT) â the audit is conducted by a Chartered Accountant (CA) under ICAI standards, filed with IT Department. NOT under MCA. ICAI regulates the CA conducting the audit.
incometax.gov.in (e-Filing portal â Form 3CA/3CB + 3CD upload by CA, acceptance by assessee)
Form 3CD updated 2024 with Clause 21(b)(i)(A) requiring detailed disclosure of payments to MSME beyond statutory period (S.43B(h) disallowance). Clause 44 (GST reconciliation) enforcement strict â books vs GST return mismatch automatically flagged. Digital business turnover threshold âš10 Cr clarified â 95% receipts AND payments digital. Presumptive S.44AD threshold raised to âš3 Cr (digital receipts), S.44ADA to âš75L (FY 2025-26). New tax regime default â affects Clause 14 disclosures. Faceless assessment may select audit cases for verification.
No vague timelines. Here's the actual phase-wise breakdown for Tax Audit (Section 44AB) in Kumbakonam.
Verify 44AB applicability â turnover/gross receipts threshold check. Identify if Form 3CA (Companies Act audited) or Form 3CB (others) applies. Books of accounts list + accounting software (Tally/Zoho/QuickBooks) access. Engagement letter signed. CA appointment letter issued.
Detailed review: General Ledger, Trial Balance, P&L Account, Balance Sheet, cash book, bank book, sales/purchase registers. Reconciliations: GST returns vs books, TDS (Form 26AS) vs books, bank statements, party balances. Identification of clauses-specific data points (cash transactions, related party, deemed income, etc.).
Clause-by-clause preparation: Clause 4 (registration details), Clause 8 (nature of business), Clause 13 (method of accounting), Clause 14 (deviations from accounting standards), Clause 16-18 (capital additions, depreciation), Clause 21 (S.40A(3) cash payments > âš10K), Clause 23 (related party), Clause 25 (interest on borrowings), Clause 27 (TDS compliance), Clause 31 (loans/deposits > S.269SS/T), Clause 32 (b/f losses, depreciation), Clause 34 (TDS), Clause 44 (GST reconciliation â added 2018).
Form 3CA (if Companies Act audited) or Form 3CB (others) prepared with audit opinion. CA signs both with own DSC. Assessee (taxpayer) acceptance via DSC on incometax.gov.in. Verification of all attached schedules and notes.
Upload Form 3CA/3CB + 3CD on incometax.gov.in (CA login). Linked to assessee PAN. Assessee acceptance via own DSC + Aadhaar OTP. Acknowledgment + Audit Report PDF downloaded. Due date: 30 September (or 31 October if 92E/TP audit applies). Filed BEFORE ITR filing â ITR-3/ITR-5/ITR-6 references audit acknowledgment.
Most counsel quote one number. We show you what goes where, so there is nothing to discover later.
| Component | Amount | Note |
|---|---|---|
| Government / portal fee | âš0 | e-Filing on incometax.gov.in is FREE |
| CA professional fee â Tax Audit (small business) | âš7,999 â âš14,999 | Turnover âš1 Cr â âš5 Cr range; simple books |
| CA professional fee â Tax Audit (medium business) | âš15,000 â âš49,999 | Turnover âš5 Cr â âš50 Cr range |
| CA professional fee â Tax Audit (large business) | âš50,000+ | Turnover > âš50 Cr or complex group structure |
| GST + TDS reconciliation (if not already done) | âš5,000 â âš15,000 | Books vs return reconciliation effort |
| Form 3CE (Transfer Pricing) â if international transactions | âš49,999+ | Separate audit; international/specified domestic TP |
| Late filing penalty (S.271B) | 0.5% of turnover or âš1,50,000 | Whichever LOWER; 273B waiver if reasonable cause |
Total estimate from 7999 ¡ final fee depends on entity size, document readiness, and city-specific stamp duty (see local jurisdiction above).
From hundreds of engagements, here are the patterns that cause founders and businesses to come back to us in distress. Avoid these and you've already won 70% of the matter.
S.44AB(d) and (e) trap many founders â opting out of 44AD/44ADA presumptive while income falls below threshold AND total income > basic exemption triggers MANDATORY tax audit. Most overlooked clauses.
Due date 30 September. Late filing penalty = 0.5% of turnover OR âš1,50,000 whichever LOWER. Filing AFTER ITR filing is allowed but penalty still applies. 273B waiver requires "reasonable cause" affidavit.
Form 3CA: ONLY when accounts ALREADY audited under any other law (Companies Act statutory audit, LLP audit, society audit). Form 3CB: when accounts NOT audited under any other law (sole prop, unaudited firms). Wrong form = defective audit report.
Must disclose ALL deviations from Income Computation and Disclosure Standards (ICDS). Generic "no deviation" without review is incorrect. ICDS application especially in inventory valuation, revenue recognition.
Clause 44 (GST reconciliation) added 2018 â requires turnover as per books matched with GST returns. Differences must be explained. Missing this = scrutiny invitation.
Clause 21 â payments > âš10,000 to single party in single day via non-account-payee modes are DISALLOWED u/s 40A(3). Missing disclosure = adjustment + penalty.
Clause 31 â loans/deposits ACCEPTED or REPAID > âš20,000 (now âš2 lakh in some cases) other than account-payee cheque/RTGS attract penalty u/s 269SS (acceptance) and 269T (repayment). Mandatory disclosure.
GST, PF, ESI, TDS unpaid as on year-end must be disclosed. Disallowance u/s 43B if paid AFTER due date of return filing.
Payments to MSME beyond statutory 15/45 days disclosure mandatory. S.43B(h) disallowance if MSME dues unpaid by year-end and not paid before return filing.
CA must be appointed by AGM / annual notification. Auditor must be eligible u/s 141 Companies Act (for company audits). Self-audit by partner-of-firm-being-audited NOT allowed.
These are the signals â observed across the profession â that your money and matter are about to be handled poorly. We list them so you can vet anyone, including us.
Not the polished 5 â the 15 that come up in real consultations. Click any to expand.
Comprehensive legal & compliance services available in Kumbakonam ¡ Tamil Nadu.
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Speak directly with a senior counsel ¡ Complimentary first consultation ¡ Fixed transparent fees ¡ Binding timeline guarantee.