Form 3CD হল Section 44AB কর অডিট রিপোর্ট. CORAA composes সব 44 ধারা, এনটিটি পরিচয় (1-7), Books এবং পদ্ধতি (8-13), Disallowable ব্যয় (21), Sec 43B স্ট্যাটিউটরি dues (26), TDS sectional মোট (34), Sec 269SS/T নগদ ঋণ (31), Sec 40A(2)(b) RPT (23), এবং Sec 50C সম্পত্তি স্থানান্তর (17). TDS এবং TCS রিকনসিলিয়েশন লাইভ হিসেবে ট্যাব ভিতরে Form 3CD; Clause 34() auto-populates থেকে books-vs-26AS recon.
Two paths to the same audit conclusion. One leaves traces; the other doesn't.
The identity clauses (1-9 — legal name, address, PAN, status of assessee, previous and assessment year, nature of business) seed from the engagement records captured at setup. The auditor confirms the fields rather than re-keying them.
The data-driven clauses auto-draft from the books and your Ledger Mapping — depreciation (18), the Sec 43B and due-date tests (20, 26), disallowable expenses (21), CENVAT/ITC (27), Sec 269SS/T cash loans (31), the TDS/TCS tables (34) and the ratios (40). The auditor reviews and confirms; clauses needing evidence outside the books stay pending, never auto-concluded.
TDS reconciliation lives as a tab inside Form 3CD. Once the recon is done, section-wise totals populate Clause 34(a) automatically; variances disclose at Clause 34(b). TCS recon similarly populates Clause 34A.
Form 3CD contains TDS and TCS reconciliation as tabs, not as separate Working Papers. Clause 34 auto-populates from the reconciliation. The auditor never re-keys section-wise totals.
Sec 40A(3) cash payments above ₹10,000 (₹35,000 for transporters), personal expenses charged to business, capital expenditure booked to P&L, donations not eligible, and other disallowances, all auto-flagged from books with voucher reference.
Each expense ledger × vendor GSTIN status. CORAA auto-classifies vendors as Registered, Composition, or Unregistered using the GSTIN check, then breaks each expense ledger by vendor type.
The entity profile captured at Engagement Setup seeds the identity clauses — legal name, registered office, PAN, status of assessee, nature of business. The auditor confirms the fields once; they flow into the register and the export.
