Tax audit, completed well before the due date
Businesses and professionals above the turnover limits need a tax audit by a Chartered Accountant. Audits for FY 2025-26 are under section 44AB in Forms 3CA or 3CB with 3CD. From tax year 2026-27 the Income-tax Act, 2025 moves this to section 63, with a single Form 26.
What is included
- Applicability check under the turnover and presumptive tax tests
- Review of books, ledgers and supporting records
- Verification of TDS compliance, GST reconciliation and cash transactions
- Depreciation and disallowance checks
- Preparation of the audit report and particulars
- Upload by the Chartered Accountant and your acceptance on the portal
- Coordination with your income tax return filing
What is not included
- Bookkeeping or finalisation of accounts (available separately)
- Statutory audit under the Companies Act
- Transfer pricing reports
Who needs this
Businesses with turnover above Rs 1 crore (Rs 10 crore where cash receipts and cash payments are each within 5%), professionals with receipts above Rs 50 lakh, and presumptive taxpayers declaring lower profits than the scheme requires when income exceeds the basic exemption limit.
Documents required
- Finalised books of account and trial balance
- Bank statements for the year
- GST returns and TDS returns
- Fixed asset register and loan details
- Previous year tax audit report, if any
How it works
We confirm applicability and share a document list
We audit the books and share observations for your response
The report is uploaded and accepted, followed by the return
Timeline
10 to 15 working days from final books. Government processing times are outside our control; we track and follow up on every application.
If you skip it
What this service creates next
Completing this is the start of a recurring set of obligations. Under an AdvisoNet plan these are tracked in your Compliance Passport and handled before they fall due.
- Income tax return by 31 October
- Advance tax for the current year
- Monthly bookkeeping to make next year’s audit faster
- TDS and GST reconciliations flagged in the audit
See AdvisoNet plans from ₹1,499 per month
Frequently asked questions
Which form will my audit use?
Audits for FY 2025-26 use Forms 3CA or 3CB with 3CD. Audits for tax year 2026-27 onward use Form 26 under the Income-tax Act, 2025.
Our turnover is above Rs 1 crore but almost all digital. Do we need an audit?
If cash receipts and cash payments are each within 5% of the totals, the limit rises to Rs 10 crore. We check this from your books.
Can the statutory auditor also do the tax audit?
Yes, the same Chartered Accountant can usually do both, subject to independence rules.
Fees shown are AdvisoNet professional fees exclusive of GST and government charges. Content is general information, not legal advice; applicability depends on facts and current law.