Tax Audit Services in Delhi
Professional tax audit services for businesses, companies and professionals requiring accurate financial reporting, reconciled books and timely compliance under the Income-tax Act. JJJ & Company LLP helps with tax audit review, reporting, documentation and compliance support.
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.
What our tax audit work can cover.
The scope is tailored to the taxpayer, business structure, risk areas and management requirements, with a focus on accurate reporting and defensible compliance.
Applicability Review
Assess whether Section 44AB applies based on the taxpayer’s status, business or profession, applicable thresholds, presumptive-tax provisions and current-year circumstances.
Books & Ledger Review
Review relevant books, material ledgers, reconciliations and supporting records to identify gaps that may affect prescribed tax-audit reporting.
Form 3CD Particulars
Review, compile and validate the required Form 3CD particulars, ensuring disclosures are supported by appropriate books, records and underlying documentation.
Tax Reconciliations
Reconcile relevant differences across books of account, GST data, TDS records, depreciation schedules and income-tax reporting to identify inconsistencies before filing.
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.
Our tax audit process follows a clear, evidence-led sequence covering applicability, records, reconciliations, reporting and final review. The approach is adapted to the taxpayer’s profile, books and specific 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.
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 work is most effective when it connects with accounting, statutory audit, direct-tax and broader compliance requirements where these areas overlap.
Applicability First
We begin by establishing whether tax audit applies and identifying the provisions relevant to the taxpayer’s specific facts.
Reconciliation Focus
Book balances, GST data, TDS records and tax-reporting information are reviewed for material differences before final reporting.
Connected Tax Capability
Issues identified during the audit can be evaluated alongside relevant direct-tax considerations, helping maintain consistency across compliance work.
Structured Information Requests
Finance teams receive clear, organised requests for schedules, records and supporting documents needed to complete the audit efficiently.
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.