Use case · खंड 44AB

खंड 44AB टैक्स ऑडिट, ready for सितंबर.

CORAA automates the डेटा-gathering and मिलान work behind Form 3CD, so your टीम spends समय on judgement, not on copying numbers from Tally to Excel. 55% reduction in एंगेजमेंट समय.

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CORAA Form 3CD with all clauses populated from the imported ledger

Form 3CD खंड समर्थित

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

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

Clause 14

लेखांकन की विधि

Cash vs mercantile, वर्गीकरण at entity level.

Clause 15

विधि में परिवर्तन

आय / व्यय पर विधि परिवर्तन का प्रभाव।

Clause 18

मूल्यह्रास

Block-wise depreciation schedule from स्थिर परिसंपत्ति register.

Clause 21

अस्वीकार्य मदें

Amounts inadmissible under खंड 40(a).

Clause 26

Sec 43B बकाया

Sec 43B के तहत वैधानिक बकाया — देय तिथि से पहले चुकाए गए, वरना डिसअलाउड।

Clause 34

TDS / TCS

कटौती, जमा और चूक विश्लेषण।

Coraa इन्हें कैसे हल करता है

One Tally import. सभी प्रक्रियाएँ एक साथ चलते हैं।

लेजर जाँच across सभी heads, 100% transaction coverage

GST vs IT turnover मिलान (Clause 29 automation)

TDS कटौती और जमा सत्यापन (Clause 34)

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

Cash transaction testing, खंड 269ST अनुपालन

Clause 26 के लिए संबंधित पक्ष लेनदेन निष्कर्षण

लेजर जाँच

8–12h → 2–3h

Plus सभी मिलानs

GST/TDS मिलान

4–6h → 1h

Form 3CD के लिए

वर्किंग पेपर्स

3–5h → 45m

पूरे साक्ष्य के साथ तैयार

Section 44AB, answered

The questions auditors actually ask.

No. Data-heavy clauses, depreciation (18), the Sec 43B due-date tests (20, 26), the TDS/TCS tables (34), are computed reproducibly from the imported ledger. Judgement clauses, ICDS (13/14), Sec 37 disallowances (21(a)), deemed dividend (36A), the GST break-up (44), are drafted as candidates with the rule cited, for the auditor to characterise. The engine never concludes them.

Property transfers are checked against the stamp-duty value where that data is available, and any shortfall is surfaced for the auditor's review. This is a books-and-register check, not a substitute for the stamp-duty valuation itself.

No, they're separate. Related-party transactions under Sec 40A(2)(b) feed Clause 23; statutory dues under Sec 43B, PF, ESI, GST, TDS, feed Clause 26. CORAA keeps the two distinct so a review doesn't conflate them.

The confirmed report is produced in three forms that agree, the e-filing JSON schema-validated against the current utility, a government-format workbook, and a DOCX, so the JSON you upload reconciles to the workbook you review and the report you file.

The auditor is. CORAA computes, cites and drafts, but every clause is a candidate awaiting confirmation, and it never signs. The engine does the work; the auditor decides.

Data is hosted in India, handled in line with the DPDPA, on ISO 27001-certified infrastructure. Client data is never used to train shared or third-party models.

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