Tax Audit Services in Delhi
Tax audit support for businesses and professionals that need accurate reporting, reconciled books and timely compliance under the Income-tax Act.
Trusted Across Diverse Business Sectors
Who needs a tax audit under Section 44AB?
Tax-audit applicability depends on the nature of activity, turnover or receipts, relevant cash conditions, presumptive-tax provisions and the law applicable for the year.
Businesses
Businesses may fall within Section 44AB when the applicable turnover and other statutory conditions are met.
- Turnover and cash-transaction conditions can affect applicability
- Presumptive-tax provisions may change the analysis
- Current-year facts should be reviewed before concluding
Professionals
Specified professions may also be subject to tax audit where the applicable gross-receipt or related conditions are met.
- Professional receipts should be reviewed for the relevant year
- Presumptive taxation can affect the requirement
- Separate statutory audit requirements may also apply to some entities
Unsure whether Section 44AB applies to your business or profession?
Check Tax Audit ApplicabilityA structured examination for reporting under the Income-tax Act.
A tax audit is carried out under Section 44AB of the Income-tax Act for taxpayers to whom the provision applies. It examines specified books, records and tax-related particulars that are reported in the prescribed audit forms.
Tax audit is not the same as statutory audit under the Companies Act. A business may require both, with statutory audit addressing financial-statement assurance and tax audit addressing prescribed income-tax reporting.
Applicability depends on the nature of the taxpayer, turnover or gross receipts, relevant cash-transaction conditions, presumptive-tax provisions and the law for the relevant year. Current requirements should be checked before concluding whether tax audit applies.
Tax Audit / Financial Records Review Image
What our tax audit work can cover.
The exact scope is agreed around the entity, risk profile and management objective.
Applicability Review
Assess whether Section 44AB applies based on the taxpayer, business or profession, relevant limits, presumptive-tax position and current-year facts.
Books & Ledger Review
Review significant ledgers, reconciliations and supporting records relevant to prescribed tax-audit reporting.
Form 3CD Particulars
Compile and verify disclosures and tax particulars required in the prescribed tax-audit report.
Tax Reconciliations
Identify differences between books, GST data, TDS records, depreciation schedules and income-tax reporting where relevant.
When businesses typically seek tax audit support.
Turnover Near Applicability Limits
When management needs clarity on whether current-year activity triggers tax audit.
Statutory Audit Already Completed
When financial statements are audited but separate income-tax reporting still needs completion.
Multiple Tax Reconciliations
Where GST, TDS, ledger and return data do not immediately reconcile.
Presumptive Tax Questions
Where presumptive provisions affect tax-audit applicability or reporting.
Key provisions and forms behind tax audit reporting.
Tax Audit
Provides the principal tax-audit framework for specified businesses and professions.
Audited Under Other Law
Used in relevant cases where accounts are already audited under another law.
Other Cases
Used in relevant cases where audit under another law is not the basis of the report.
Tax Particulars
Contains prescribed particulars and disclosures forming a key part of tax-audit reporting.
A structured tax audit process from applicability to reporting.
The sequence is adapted to the taxpayer, records available and reporting requirements.
Applicability
Confirm whether tax audit applies for the relevant year.
Prepare
Collect books, schedules and tax reconciliations.
Review
Examine material ledgers and prescribed particulars.
Resolve
Discuss differences, adjustments and missing information.
Report
Complete the applicable report and Form 3CD particulars.
Tax Audit Process Graphic
What should your team prepare?
Tax audit works best when book closure and tax reconciliations happen together.
Waiting until the reporting deadline to identify mismatches between books, GST, TDS and tax schedules can create avoidable pressure. Early preparation helps resolve open items before reporting is finalised.
The process should consider whether accounting classifications, depreciation records, disallowance-related information and prescribed disclosures are complete enough to support the final tax return.
Where the entity also has a statutory audit, coordinating both workstreams can reduce duplicate information requests and improve consistency.
Unsure whether tax audit applies or what must be prepared?
Discuss Tax AuditWhy businesses work with JJJ & Company LLP for tax audit.
Tax audit can be coordinated with accounting, statutory audit, direct tax and compliance work where those areas interact.
Applicability First
The engagement begins by understanding whether and why tax audit applies to the taxpayer.
Reconciliation Focus
Book, GST, TDS and tax-reporting differences are identified before final reporting.
Connected Tax Capability
Direct-tax issues arising during the audit can be discussed with the relevant advisory team.
Structured Information Requests
The finance team receives a clear list of schedules and records required for completion.
Services closely connected with tax audit.
Common tax audit questions.
Who is required to get a tax audit?
Is tax audit the same as statutory audit?
What is Form 3CD?
Can tax audit be completed if GST turnover does not match the books?
Do professionals also come under tax audit?
What should be prepared before the audit starts?
Need to discuss your requirement?
Share a few details and our team can review your requirement and discuss the next step.