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 statutory dues outstanding past due date
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 auto-pulled from MCA21 by CIN
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 sectional totals, populated from embedded TDS recon
Clause 34A TCS, populated from embedded TCS recon

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

How it works

Three steps. Every trace logged.

Step 01

Entity profile pulls from MCA21

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

Books-derived clauses auto-draft

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 and TCS recon feed Clauses 34 and 34A

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 tab: TDS recon embedded
›Clause 34A tab: TCS recon embedded
›Books vs Form 26AS three-bucket match
›Books vs Form 27EQ three-bucket match

Clause 21 disallowable expenses

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 expenditure on exempt income
›Sec 36(1)(va) employees' contribution late
›Sec 43B statutory dues outstanding

Clause 44 GST-wise expense break-up

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
›Auto-classified using GSTIN status
›ऑडिटर confirms unknown वेंडर
›Persists वर्ष-on-वर्ष

Clauses 1-7 from MCA21

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-based MCA21 lookup
›Legal name and registered office
›PAN and date of incorporation
›Status of assessee
›Nature of business activity codes

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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