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Checklist

Tax Audit (Section 44AB) Checklist

A working checklist to determine tax-audit applicability and complete Form 3CD accurately.

TAX AUDIT CHECKLIST (SECTION 44AB)

For FY 2025-26 (AY 2026-27) · Audit report due 30 September 2026, ITR due 31 October 2026

Applicability

  • ☐ Business turnover above Rs. 1 crore (Rs. 10 crore if cash receipts/payments ≤ 5%)
  • ☐ Professional gross receipts above Rs. 75 lakh
  • ☐ Presumptive taxpayer declaring lower profit than 44AD/44ADA
  • ☐ Appoint the tax auditor and obtain the engagement letter

Books & Records

  • ☐ Finalise the trial balance, P&L and balance sheet
  • ☐ Reconcile bank statements and cash book
  • ☐ Verify stock valuation and quantitative details
  • ☐ Reconcile turnover with GST returns filed

Form 3CD Reporting

  • ☐ Verify method of accounting and any change (Clause 13)
  • ☐ Report disallowances under Section 40, 40A(3) and 43B
  • ☐ Check TDS/TCS deduction and 26Q reconciliation (Clause 34)
  • ☐ Report loans/deposits under Section 269SS / 269T
  • ☐ Compute ICDS adjustments and depreciation as per the Act
  • ☐ Report MSME and payments outstanding beyond due dates

Finalisation

  • ☐ Prepare Form 3CA (audited) or 3CB with the 3CD annexure
  • ☐ Obtain the auditor’s UDIN and management representation letter
  • ☐ File the audit report on the portal and accept it from the taxpayer login

Failure to get accounts audited or furnish the report attracts penalty under Section 271B of 0.5% of turnover, up to Rs. 1,50,000.

Before you use it — fill in / check

  • Taxpayer/entity
  • Period/FY
  • Responsible person

How to use this template

  1. Read through and replace every [bracketed] or blank placeholder with your actual details.
  2. Delete any clause that doesn't apply and add anything specific to your situation.
  3. Click Print / Save as PDF to download, or Copy text to paste into your letterhead.
  4. Get it signed / stamped / notarised as required, and keep a copy for your records.

This is a general, editable template for convenience only — not legal advice. For anything material, have a professional review it. TaxClue isn't liable for how it's used.