How to File Tax Audit Section 44AB 2026

About This Guide

Tax Audit under Section 44AB - mandatory by Chartered Accountant for businesses + professionals. Threshold: turnover > ₹1 crore (or ₹10 crore if digital transactions > 95%). Professionals: receipts > ₹50 lakh. Form 3CD (audit report). E-filed at incometax.gov.in. By 30 September of assessment year. Heavy penalty for non-filing.

Eligibility Criteria

• Business turnover > ₹1 crore (or ₹10 cr if digital > 95%)
• Profession receipts > ₹50 lakh
• Loss-making businesses opting Section 44AD
• Specific entities
• PAN-Aadhaar linked

Documents Required

Keep these documents ready before starting application. Missing documents = delayed approval.

• CA-conducted audit
• Form 3CD (audit report)
• Form 3CA/3CB
• Books of accounts
• Bank statements
• GST returns
• Bills + invoices
• Stock register
• Asset register
• Loan documents
• Audit working papers

Step-by-Step Application Process

Follow these steps in order. Each step is critical - skip none.

Key Benefits

• Mandatory compliance
• Professional verification
• Reduces tax assessment
• Audit report standardized
• UDIN traceability
• Digital filing
• Government-aligned

What Happens After Application?

30 September deadline.

Frequently Asked Questions

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