Income Tax Audit Services
Professional assistance with income tax audit requirements, applicability, reporting and filing for businesses, professionals and other eligible taxpayers.
Not sure whether a tax audit applies to you? Tell us your turnover or receipts and we will confirm.
Professional CA Assistance
Professional guidance for applicable tax-audit requirements.
Compliance Focused
Structured approach to reporting and filing requirements.
Personalized Approach
Support based on your business or professional circumstances.
Timely Support
Assistance with preparation and applicable deadlines.
Professional Income Tax Audit Services
Tax audit requirements can vary depending on the nature of the business or profession, turnover or gross receipts, accounting records and the provisions applicable to the relevant tax year. MS Rajpurohit & Co. provides professional assistance with tax-audit assessment, reporting and filing requirements.
Tax Audit for Businesses
Assessment and reporting for traders, manufacturers and service businesses whose turnover crosses the audit limit.
Tax Audit for Professionals
Audit support for professionals whose gross receipts fall within the tax audit provisions.
Tax Audit for Companies and LLPs
Tax audit reporting for companies and LLPs, including coordination with other statutory audits.
Tax Audit Applicability Assessment
We review turnover, receipts, cash conditions and your presumptive-taxation position to confirm whether an audit applies.
Tax Audit Report Preparation
Preparation of the audit report and the Form 3CD statement of particulars from your books of accounts.
Tax Audit Filing
Electronic filing of the report on the income tax portal, followed by your approval.
What Is an Income Tax Audit?
An income tax audit, commonly called a tax audit, is an examination of a taxpayer’s books of accounts by a practising Chartered Accountant. The Chartered Accountant reports whether the accounts are properly maintained and gives specified particulars that the Income Tax Department uses to check the return of income.
It is required only when certain conditions are met, such as turnover or gross receipts above a set limit. Who needs one depends on the type of taxpayer, the size of the business or practice, and the rules for that tax year.
Tax Audit Under Section 44AB
Section 44AB of the Income-tax Act, 1961 sets out when a taxpayer’s accounts must be audited and the report furnished. The Income Tax Department continues to publish tax audit guidance under Section 44AB for FY 2025–26 / AY 2026–27, including the audit report timeline. Because the limits and forms are reviewed each year, we confirm the position for the relevant year before we begin.
Tax audit provisions and reporting requirements can change with the relevant tax year. Check the current applicable provisions before filing.
AY 2026–27: CBDT, by press release dated 28 September 2026, extended the audit report due date for FY 2025–26 / AY 2026–27 from 30 September 2026 to 21 October 2026 for specified audit cases, with the linked return of income due date moved from 31 October 2026 to 21 November 2026. The Chartered Accountant files the report electronically. Under the Income-tax Act, 2025, which applies from 1 April 2026, future tax audit reports use a new form (Form 26). We confirm which form and timeline apply to your case.
Last reviewed 5 October 2026. Source: CBDT press release, 28 September 2026. Please check for any later CBDT notification.
Tax Audit Applicability and Limits
Whether a taxpayer is required to undergo a tax audit depends on the nature of the business or profession, turnover or gross receipts, applicable tax provisions and other relevant conditions.
When Is a Tax Audit Required?
| Category | General threshold / condition |
|---|---|
| Business | Total sales, turnover or gross receipts exceed ₹1 crore in the year. |
| Business with specified cash conditions | Higher limit of ₹10 crore may apply where cash receipts and cash payments are each within 5% of the total. |
| Profession | Gross receipts exceed ₹50 lakh in the year. |
| Presumptive taxation | An audit can still apply in specified cases, for example where profit is declared below the presumptive rate and income exceeds the basic exemption limit. |
Missing a required tax audit can attract a penalty under Section 271B. We check applicability early so there is time to act.
Who May Need an Income Tax Audit?
Business owners
Proprietors and firms whose turnover or gross receipts cross the applicable limit, or who fall under presumptive-taxation conditions.
Professionals
Individuals in a profession whose gross receipts exceed the limit set for professionals.
Companies
Companies with business turnover above the limit. A company’s accounts are often also audited under company law.
LLPs
LLPs carrying on business or profession where the turnover or receipts conditions are met.
Tax Audit Forms and Filing
The audit report is filed in Form 3CA or Form 3CB, together with Form 3CD, the statement of particulars. The Income Tax Department lists all three as the audit report and statement of particulars under the tax audit provisions.
Form 3CA vs 3CB and 3CD
- Applicable circumstances
- The taxpayer is already required to get accounts audited under another law, such as the Companies Act or the LLP Act.
- Key purpose
- The audit report relies on the audit already carried out, with Form 3CD giving the tax particulars.
- Applicable circumstances
- The taxpayer is not required to get accounts audited under any other law.
- Key purpose
- The Chartered Accountant reports directly on the books, with Form 3CD giving the tax particulars.
Tax audit due date (extended)
21 October 2026
For FY 2025–26 / AY 2026–27, extended by CBDT from 30 September 2026
Per CBDT press release dated 28 September 2026. The return of income for audit cases is due separately, extended from 31 October 2026 to 21 November 2026, and transfer pricing cases have a different date. Any later CBDT notification takes precedence.
Our Income Tax Audit Process
Review, Reporting and Tax Audit Filing
Initial consultation
We understand your business or profession and the year you need the audit for.
Applicability review
We check turnover, receipts and conditions to confirm the audit is required.
Document and financial review
We go through your books, statements and supporting records.
Report preparation
We prepare the audit report and the Form 3CD particulars.
Tax audit filing
The report is filed electronically and you approve it on the portal.
Compliance support
We help with the return of income and follow-up queries.
Documents usually needed
The documents required for an income tax audit depend on the taxpayer’s business or profession and the applicable reporting requirements. Our team can help you identify the records needed for your case.
Why Choose MS Rajpurohit & Co.?
Professional Guidance
Chartered Accountants who explain what applies to you and why.
Personalized Support
Advice based on your own business or practice, not a standard template.
Transparent Communication
Clear updates on what we need from you and where your audit stands.
Compliance-Focused Approach
Careful reporting with attention to the deadlines that apply to you.
Income tax audit assistance
MS Rajpurohit & Co. provides income tax audit assistance to businesses, professionals, companies, LLPs and other eligible taxpayers in Pune and surrounding areas.
MS Rajpurohit & Co.Shankar Sheth Road, Ghorpade Peth, Swargate,
Pune, Maharashtra
Phone: 9518546434
Frequently Asked Questions About Income Tax Audit
What is an income tax audit?
An income tax audit, or tax audit, is an examination of a taxpayer's books of accounts by a practising Chartered Accountant under Section 44AB of the Income-tax Act. The Chartered Accountant files a report in Form 3CA or 3CB, along with Form 3CD, on the income tax portal.
Who is required to get a tax audit?
It depends on the year and the taxpayer's situation. For FY 2025-26, a tax audit generally applies to a business with turnover above Rs 1 crore (Rs 10 crore where cash receipts and payments are each within 5%) and to a professional with gross receipts above Rs 50 lakh. Some presumptive-taxation cases are also covered. Please confirm your position with us.
What is tax audit applicability?
Tax audit applicability means checking whether your turnover or gross receipts, cash transactions and tax scheme meet the conditions in Section 44AB for the relevant year. We complete this check first, before any audit work begins.
What is Section 44AB of the Income-tax Act?
Section 44AB is the provision that lists who must get their accounts audited and furnish an audit report for income tax purposes, and it links the report to a specified due date.
What is the difference between Form 3CA and Form 3CB?
Form 3CA is used when the taxpayer is already required to get accounts audited under another law, such as the Companies Act. Form 3CB is used when the taxpayer is not required to get accounts audited under any other law. Both are filed together with Form 3CD.
What is Form 3CD?
Form 3CD is the statement of particulars that accompanies Form 3CA or Form 3CB. It records detailed information about the taxpayer's accounts, such as method of accounting, depreciation, statutory payments and other items the Income Tax Department requires.
What is the tax audit due date for AY 2026-27?
For FY 2025-26 / AY 2026-27, CBDT extended the tax audit report due date from 30 September 2026 to 21 October 2026, by press release dated 28 September 2026. The return of income for audit cases is due separately, extended from 31 October 2026 to 21 November 2026. Please check for any later CBDT notification.
Can an LLP be subject to tax audit?
Yes. An LLP carrying on business or profession is subject to a tax audit when the turnover or gross receipts conditions of Section 44AB are met. Where the LLP's accounts are also audited under the LLP Act, Form 3CA is generally used.
What documents are required for a tax audit?
Commonly needed documents include books of accounts, profit and loss account, balance sheet, bank statements, GST records, TDS details, asset details and other supporting documents. The exact list depends on your business or profession, and we will guide you on what is needed.
How can I get income tax audit assistance in Pune?
You can call MS Rajpurohit & Co. on 9518546434, or use the Book a Consultation button on this page. Our office is at Shankar Sheth Road, Ghorpade Peth, Swargate, Pune.
Need Help With Your Income Tax Audit?
Get professional assistance with applicability, reporting and tax-audit filing requirements.