Tax Audit Service

Starting from ₹15,000 + GST

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Tax Audit


It’s a crucial service for financial compliance and growth. A tax audit is more than just a regulatory requirement; it is a vital process that ensures your financial records align with the provisions of the Income Tax Act, 1961. Conducted by a certified Chartered Accountant (CA), a tax audit verifies that your financial statements are accurate, transparent, and compliant with all legal norms. This process is essential for businesses, professionals, and freelancers looking to avoid penalties, build trust with stakeholders, and maximize their tax savings through lawful deductions and exemptions.

By undergoing a tax audit, you not only demonstrate compliance with tax laws but also strengthen the credibility of your financial records. The audit involves meticulous checking of income, expenses, and allowances, making sure that no detail is overlooked. With the growing complexity of tax regulations, a professional tax audit ensures your business avoids legal complications while optimizing its financial management.

Whether you are a small business owner, a startup, or a professional, a tax audit can offer insights into your financial health and highlight areas for improvement, giving you the confidence to focus on growth without worrying about compliance.

Benefits of a Tax Audit


Guarantees adherence to tax laws, reducing the risk of scrutiny or penalties
Verifies the accuracy of financial statements and tax returns
Timely audits prevent penalties under Section 271B for non-compliance
Identifies errors and discrepancies in financial records, building trust with stakeholders like banks and investors
Highlights allowable deductions, exemptions, and claims to minimize tax liabilities
Detects and rectifies inaccuracies in financial records

Who Needs a Tax Audit?


  • For Businesses: Annual turnover or gross receipts exceed ₹1 crore/ If 95% or more of transactions are digital, the turnover threshold increases to ₹10 crores /Profits declared are less than 6% (for digital transactions) or 8% (for cash transactions) of total turnover.
  • For Professionals: Gross receipts in a year exceed ₹50 lakhs.
  • Non-Compliance: Failing to meet the income tax filing threshold may also trigger a tax audit.
  • Tax Audit Process


    Step 1

    Taxpayers must hire a qualified CA authorized to conduct tax audits.

    Step 2

    Complete financial records, including ledgers, cashbooks, and other supporting documents, must be submitted to the auditor.

    Step 3

    The CA verifies entries related to income, expenditure, and tax relief against original documents.

    Step 4

    Any inconsistencies or errors are highlighted, and supplementary documents may be requested for clarification.

    Step 5

    The report is prepared using the following forms: Form 3CA: For entities audited under other laws (e.g., Companies Act). Form 3CB: For entities not audited under any other law.Form 3CD: A detailed annexure with particulars as required under tax law.

    Step 6

    The tax audit report is uploaded to the Income Tax Department’s e-filing portal along with the taxpayer’s acknowledgement.

    Documents Required for Tax Audit


    Financial Statements
    Bank Records
    Tax Documents
    GST Records
    Depreciation Details
    Loan Agreements

    FAQs


    What is a tax audit under Section 44AB?

    A tax audit under Section 44AB verifies the correctness and compliance of a taxpayer’s financial records with income tax laws.

    Is a tax audit mandatory for freelancers?

    Yes, freelancers need a tax audit if their gross receipts exceed ₹50 lakhs or if they declare profits below the prescribed threshold under presumptive taxation.

    What is the deadline for filing a tax audit report?

    The report must typically be filed by 30th September of the assessment year, though extensions may be announced in certain cases.

    What is the penalty for failing to comply with tax audit requirements?

    A penalty under Section 271B can be as high as 0.5% of turnover or ₹1,50,000, whichever is lower, for non-compliance.

    Can startups benefit from tax audits?

    Yes, startups gain credibility with investors and stakeholders by complying with tax audit requirements and identifying potential savings.

    How do digital transactions affect tax audit eligibility?

    Businesses with 95% or more digital transactions enjoy a higher turnover threshold of ₹10 crores for mandatory tax audits, encouraging transparency and cashless operations.

    What’s the difference between a tax audit and a GST audit?

    A tax audit ensures compliance with income tax laws, while a GST audit focuses on compliance with GST regulations. Both audits have distinct objectives and processes.

    Can the tax audit report be revised after submission?

    Yes, revisions are allowed if errors or omissions are identified in the original report.

    Are businesses incurring losses subject to tax audits?

    Yes, if the losses exceed the basic exemption limit or if the business wishes to carry forward the losses, a tax audit is mandatory.

    Do tax audits uncover potential savings?

    Yes, tax audits help identify allowable deductions, exemptions, and claims that businesses might have overlooked, ensuring legitimate tax savings.

    How do I appoint a CA for a tax audit?

    You can hire a certified Chartered Accountant through referrals, online directories, or professional networks. Ensure the CA has expertise in handling tax audits for your business type.

    Does non-compliance with tax audit requirements affect loan approvals?

    Yes, failure to comply with tax audit regulations can impact your financial credibility and create challenges in securing loans or credit from banks and financial institutions.

    Can a professional practice opt out of presumptive taxation and still avoid a tax audit?

    No, if you opt out of presumptive taxation and declare profits below the prescribed thresholds, a tax audit becomes mandatory.

    What happens if discrepancies are found during the tax audit?

    If inconsistencies or errors are identified, the auditor may seek additional documentation, and corrections can be made before submitting the final report.

    Why is a tax audit important for small and medium businesses?

    For SMBs, tax audits ensure compliance, reduce the risk of penalties, and provide valuable insights into financial operations that can enhance efficiency and profitability.

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