Use case · Section 44AB· प्रयोग

Section 44AB tax audit, ready for September.

CORAA automates the data-gathering and reconciliation work behind Form 3CD, so your team spends time on judgement, not on copying numbers from Tally to Excel. 55% reduction in engagement time.

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Form 3CD clauses supported

Data support for key Form 3CD clauses - from your Tally data.

Coraa auto-populates the working evidence behind each clause, with traceable links back to the source ledger entries.

Clause 14

Method of accounting

Cash vs mercantile, classification at entity level.

Clause 15

Change in method

Effect of change in method on income / expense.

Clause 17

Hire purchase

Income from hire purchase / instalment sales.

Clause 18

Depreciation

Block-wise depreciation schedule from fixed asset register.

Clause 21

Inadmissibles

Amounts inadmissible under Section 40(a).

Clause 26

Related parties

Related party transactions across all ledgers.

Clause 27

Payment modes

Payments by RTGS / NEFT / other modes.

Clause 29

GSTR reconciliation

Turnover as per GST returns vs IT books.

Clause 34

TDS / TCS

Deduction, deposit, and default analysis.

Clause 36

Forex gain / loss

Foreign exchange gain / loss reconciliation.

How Coraa addresses them

One Tally import. All procedures run simultaneously.

Ledger scrutiny across all heads, 100% transaction coverage

GST vs IT turnover reconciliation (Clause 29 automation)

TDS deduction and deposit verification (Clause 34)

Section 40(a) disallowance analysis, payment mode and timing

Cash transaction testing, Section 269ST compliance

Related party transaction extraction for Clause 26

Depreciation schedule from fixed asset register

Bank reconciliation across all accounts

Journal entry testing, unusual entries, post-period entries

Working paper generation with full Form 3CD data support

Volume at the September deadline

More clients, better quality, same September.

Ledger scrutiny

8–12h → 2–3h

Plus all reconciliations

GST/TDS reconciliation

4–6h → 1h

For Form 3CD

Working papers

3–5h → 45m

Generated with full evidence

Beat the deadline

More clients, better quality, same September.

Free 14-day trial. No credit card. India-hosted. DPDPA compliant.

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