CORAA

Certificate of Professional Practice Income Format — CA Issued (Word)

A CA certificate of an individual professional's income from practice — computes net professional income from gross receipts less practice expenses, for visa, loan, or immigration purposes.

Free · CORAA original — SA-aligned
Updated 28 Jul 2026
Type
Certificate (not an audit opinion)
Computes
Gross receipts − practice expenses = net professional income
Issued for
Visa, immigration, and loan-processing income proof for professionals
UDIN
Required on every CA certificate
Share this template
Your firm — letterhead
Appears at the top of the document as the audit firm letterhead.
Used as the letterhead block.
Engagement details
The client and period this document is for.
What’s inside

An excerpt from the template.

CERTIFICATE OF PROFESSIONAL PRACTICE INCOME

This is to certify the income of ___ (PAN: ___), practising as a ___ at ___, for the financial year ended ___, based on the books of account, bank statements and income-tax records produced before us and the information and explanations given to us.

This certificate is issued for the purpose of: ___.

This certificate reports income as computed from the books of account maintained by the professional and is consistent with the return of income filed for the year, where applicable; it does not represent a projection or guarantee of future income. This certificate is based on the information furnished and verified to the extent considered necessary; it does not constitute an audit opinion within the meaning of the Standards on Auditing.

↑ Excerpt only — the full template is what you download as Word
About this template

What you’re downloading, and when to use it.

This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.

Everything is generated in your browser and on a stateless API endpoint — no account, nothing stored on our servers. We’ll ask for a work email once before your first download so we can send you the file and the occasional relevant update; after that, downloads on this device are instant. Edit freely in Word, Google Docs or Pages before sending to your client.

Common questions

FAQs.

How is this different from a business turnover certificate?
A professional (doctor, lawyer, consultant, architect, and similar) earns fee-based income from rendering personal services, taxed as "Income from Profession" rather than business turnover — this certificate is structured around gross receipts less practice-related expenses to arrive at net professional income, matching how the professional's own income-tax return reports it, rather than a trading turnover figure.
Should the figures match the income-tax return filed for the year?
Yes, ordinarily — the certificate should be consistent with the return of income filed (or ITR computation, if the return for the latest year isn't yet due), since a mismatch invites the recipient (a visa authority or lender) to question which figure is accurate. Reconcile against the filed return before issuing, and note the assessment year the return relates to if there is any timing difference.
What if the professional operates under presumptive taxation (Section 44ADA)?
Where the professional has opted for presumptive taxation under Section 44ADA, actual books of account showing itemised expenses may not exist in the same detail — in that case, certify net income on the basis actually maintained (which may be the presumptive 50%-of-receipts figure) and state that basis clearly on the certificate rather than fabricating an expense breakup that wasn't actually recorded.
Related templates

You might also need.

Net Worth Certificate Format — CA Issued Template
Free CA-issued net worth certificate template for Indian individuals and entities. Assets, liabilities, net wo
Certificate of Sole Proprietorship Existence Format — CA Issued
Free CA-issued sole proprietorship existence certificate. Confirms ownership, commencement date, and turnover.
Financial Capability Certificate for Tender Eligibility
Free CA-issued financial capability certificate for tender bids. 3-year turnover and net worth, editable Word