Tax Care Hub conducts tax audits under Section 44AB for businesses and professionals: applicability check, books review, and Form 3CA/3CB-3CD filing.
Last updated: September 2026
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A tax audit is not just a compliance formality. A well-conducted one catches classification errors before they become inflated tax demands. Tax audit under Section 44AB applies to businesses and professionals above certain turnover or receipts thresholds, and involves a chartered accountant examining your books and filing a prescribed report. Tax Care Hub's CAs review your books methodically, not just at year-end.
This page explains who needs a tax audit, what 44AB tax audit involves, and what our tax audit services include. If you already know you need one, you can book a free consultation directly.
A tax audit under Section 44AB is required for businesses above the prescribed turnover threshold and professionals above the prescribed receipts threshold, with certain presumptive taxation cases also triggering it. Tax Care Hub's tax audit services cover applicability review, books examination, and Form 3CA/3CB-3CD filing before the deadline.
Tax audit us 44AB generally applies to businesses whose turnover crosses the prescribed limit, and professionals whose gross receipts cross their own limit, with a lower limit for certain presumptive taxation situations.
Turnover above the prescribed threshold, with a higher limit where cash transactions are minimal.
Gross receipts above the prescribed limit for individual tax audit purposes.
Certain situations under presumptive schemes trigger audit even below the standard thresholds.
Thresholds change from time to time. We confirm your applicability against the limits in force for the relevant year before proceeding.
We confirm whether Section 44AB applies to you for the year.
Books of accounts are reviewed and reconciled ahead of the audit.
The audit report and its annexure are prepared.
The audit report is filed on the income tax portal.
We work with your existing accounting team throughout.
Businesses whose turnover crosses the prescribed threshold, and professionals whose gross receipts cross their own threshold, generally require a tax audit. Certain presumptive taxation cases can also trigger it. Thresholds change from time to time, so we confirm applicability against current limits.
A 44AB tax audit under Section 44AB means a chartered accountant examines your books of accounts and reports on them in the prescribed format, using Form 3CA or 3CB along with Form 3CD.
We check applicability under Section 44AB, review your books of accounts, prepare Form 3CA/3CB and 3CD, and file the audit report on the income tax portal.
An individual tax audit, for a freelancer or professional crossing the receipts threshold, follows the same Form 3CB-3CD process as a business audit, focused on income and expense verification specific to a proprietorship.
Tax audit us 44AB refers to the audit required under Section 44AB of the Income Tax Act. The audit report is generally due before the income tax return, with both due dates set out each year, sometimes extended by the government.
The first step in any tax audit is confirming whether Section 44AB applies to you this year, since thresholds and presumptive scheme rules change. Once confirmed, a methodical books review makes the audit itself straightforward. Tax Care Hub's tax audit services handle both.
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