AI Modules/Reporting/Form 3CD

खंड 44AB · Tax ऑडिट· प्रतिवेदन

Form 3CD

44 clauses. TDS and TCS मिलान embedded. Clause 34 auto-populated.

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Form 3CD is the खंड 44AB tax ऑडिट रिपोर्ट. CORAA composes सभी 44 clauses, Entity Identity (1-7), Books and Method (8-13), Disallowable Expenses (21), Sec 43B statutory dues (26), TDS sectional totals (34), Sec 269SS/T cash loans (31), Sec 40A(2)(b) RPT (23), and Sec 50C property transfers (17). TDS and TCS मिलानs लाइव as tabs inside Form 3CD; Clause 34(a) auto-populates from the books-vs-26AS recon.

44 clauses with active vs pending status, पार्टनर sees only what needs समीक्षा
TDS मिलान embedded as Clause 34 tab
TCS मिलान embedded as Clause 34A tab
Clause 21 disallowable expenses, Sec 40A(3) cash > ₹10K, personal expenses, capital booked to P&L
Clause 26 Sec 43B देय तिथि के बाद बकाया वैधानिक देय
Clause 44 GST-wise expense break-up by वेंडर GSTIN status

Two paths, one ledger

The old way, and ours.

Two paths to the same audit conclusion. One leaves traces; the other doesn't.

Traditional

The old way

-Form 3CD prepared in Excel टेम्पलेट, clause by clause
-TDS खंड-wise totals computed manually from books
-Clause 21 cash payment > ₹10K filtered by hand from वाउचर register
-Clause 26 statutory dues outstanding chased through TDS, GST, PF, ESI लेजर separately
-Clause 44 वेंडर GSTIN status verified one at a समय

Two सप्ताह of senior-लेख work. Clause 34 totals frequently transcribed wrong from TDS मिलान Excel.

CORAA

On the Ledger

Clauses 1-7 CIN द्वारा MCA21 से स्वतः-खींचे गए
Clause 11 method drift detection from वाउचर patterns
Clause 21 Sec 40A(3) cash > ₹10K, auto-flagged from वाउचर payment mode + amount
Clause 26 Sec 43B, statutory dues लेजर reconciled automatically
Clause 34(a) TDS वर्गीय योग, अंतर्निहित TDS मिलान से भरे गए
Clause 34A TCS, अंतर्निहित TCS मिलान से भरा गया

Form 3CD draft ready in two घंटे. Every clause traceable to the source वाउचर.

How it works

Three steps. Every trace logged.

Step 01

संस्था प्रोफ़ाइल MCA21 से खींचती है

Once the CIN is entered at एंगेजमेंट सेटअप, Clauses 1-7 (legal name, address, PAN, CIN, status of assessee, previous and मूल्यांकन वर्ष, nature of business) auto-populate from MCA21 master डेटा.

Step 02

बही-व्युत्पन्न खंड स्वतः-मसौदा

Clauses 11 (books and method), 14 (inventory valuation), 21 (disallowable expenses), 26 (Sec 43B), 27 (CENVAT/ITC), 31 (Sec 269SS/T cash loans), and 40 (ratios) सभी auto-draft from books डेटा. The ऑडिटर समीक्षाएँ and confirms.

Step 03

TDS और TCS मिलान Clauses 34 और 34A भरता है

TDS मिलान lives as a tab inside Form 3CD. Once the recon is done, खंड-wise totals populate Clause 34(a) automatically; variances disclose at Clause 34(b). TCS recon similarly populates Clause 34A.

Inside the module

What you actually get.

Embedded TDS and TCS मिलान

Form 3CD contains TDS and TCS मिलान as tabs, not as separate Working Papers. Clause 34 auto-populates from the मिलान. The ऑडिटर never re-keys खंड-wise totals.

›Clause 34 टैब: TDS मिलान अंतर्निहित
›Clause 34A टैब: TCS मिलान अंतर्निहित
›बहियाँ बनाम Form 26AS तीन-बकेट मिलान
›बहियाँ बनाम Form 27EQ तीन-बकेट मिलान

Clause 21 अस्वीकार्य व्यय

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, सभी auto-flagged from books with वाउचर reference.

›Sec 40A(3) cash > ₹10K flagged
›Sec 14A छूट प्राप्त आय पर व्यय
›Sec 36(1)(va) कर्मचारियों का अंशदान विलंबित
›Sec 43B बकाया वैधानिक देय

Clause 44 GST-वार व्यय ब्रेक-अप

Each expense लेजर × वेंडर GSTIN status. CORAA auto-classifies वेंडर as पंजीकरण करेंed, Composition, or Unregistered using the GSTIN check, then breaks each expense लेजर by वेंडर type.

›पंजीकरण करेंed, Composition, Unregistered split
›GSTIN स्थिति का उपयोग कर स्वतः-वर्गीकृत
›ऑडिटर confirms unknown वेंडर
›Persists वर्ष-on-वर्ष

MCA21 से Clauses 1-7

Once CIN is entered at एंगेजमेंट सेटअप, the entity profile auto-populates from MCA21, legal name, registered office, PAN, status of assessee, nature of business. The ऑडिटर confirms 5-7 fields.

›CIN-आधारित MCA21 लुकअप
›विधिक नाम और पंजीकृत कार्यालय
›PAN और निगमन दिनांक
›निर्धारिती की स्थिति
›व्यावसायिक गतिविधि कोड की प्रकृति

Frequently asked

Answers, up front.

TDS मिलान lives as a tab inside Form 3CD. The मिलान computes खंड-wise TDS totals, Sec 192 salary, 194A interest, 194C contractor, 194I rent, 194JB professional, 194Q goods, 194R perquisites. These totals populate Clause 34(a) directly. Books-vs-26AS variances above tolerance disclose at Clause 34(b). नहीं re-keying.

हाँ. Form 3CA applies when the entity is also statutorily audited under another law (Companies Act, Co-op Society Act, etc). Form 3CB applies when टैक्स ऑडिट is the only वैधानिक ऑडिट. CORAA's ऑडिटर's रिपोर्ट वर्कफ़्लो asks this at चरण 4 (IAR draft) and renders the correct form. The ऑडिटर providing the other-law ऑडिट is captured at Form 3CA generation.

Sec 40A(3) disallows cash payments above ₹10,000 (₹35,000 for transporters) made to a single person in a single दिन. CORAA scans every वाउचर with cash payment mode and flags entries above the threshold. The ऑडिटर समीक्षाएँ each flag for exemption eligibility (banking-दिन exemption, etc.) and confirms or accepts the disallowance.

Clause 23 requires disclosure of payments to related parties (directors, KMP, relatives, holding/subsidiary companies). Once the RPT list is set at एंगेजमेंट सेटअप (Tier II task), Clause 23 auto-populates with party-wise payments. The ऑडिटर समीक्षाएँ each for arm's-length अनुपालन and discloses any disallowance.

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