AI Modules/Reporting/Form 3CD

ವಿಭಾಗ 44AB · ಟ್ಯಾಕ್ಸ್ ಆಡಿಟ್· प्रतिवेदन

Form 3CD

44 clauses. TDS ಮತ್ತು TCS ಸಮನ್ವಯ embedded. Clause 34 auto-populated.

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Form 3CD is the ವಿಭಾಗ 44AB tax ಆಡಿಟ್ ವರದಿ. CORAA composes all 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 ಮತ್ತು TCS ಸಮನ್ವಯಗಳು live as tabs inside Form 3CD; Clause 34(a) auto-populates from the books-vs-26AS recon.

44 clauses with active vs pending status, partner sees only what needs review
TDS ಸಮನ್ವಯ embedded as Clause 34 tab
TCS ಸಮನ್ವಯ 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 vendor 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 ಟೆಂಪ್ಲೇಟ್, clause by clause
-TDS section-wise totals computed manually from books
-Clause 21 cash payment > ₹10K filtered by hand from ವೌಚರ್ register
-Clause 26 statutory dues outstanding chased through TDS, GST, PF, ESI ಲೆಡ್ಜರ್‌ಗಳು separately
-Clause 44 vendor GSTIN status verified one at a time

Two weeks of senior-article work. Clause 34 totals frequently transcribed wrong from TDS ಸಮನ್ವಯ Excel.

CORAA

On the Ledger

Clauses 1-7 auto-pulled from MCA21 by CIN
Clause 11 method drift detection from ವೌಚರ್ patterns
Clause 21 Sec 40A(3) cash > ₹10K, auto-flagged from ವೌಚರ್ payment mode + amount
Clause 26 Sec 43B, statutory dues ಲೆಡ್ಜರ್‌ಗಳು 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 hours. Every clause traceable to the source ವೌಚರ್.

How it works

Three steps. Every trace logged.

Step 01

Entity profile pulls from MCA21

Once the CIN is entered at ಎಂಗೇಜ್‌ಮೆಂಟ್ ಸೆಟಪ್, Clauses 1-7 (legal name, address, PAN, CIN, status of assessee, previous and assessment year, nature of business) auto-populate from MCA21 master data.

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) all auto-draft from books data. The ಆಡಿಟರ್ reviews and confirms.

Step 03

TDS ಮತ್ತು TCS recon ಶುಲ್ಕd Clauses 34 and 34A

TDS ಸಮನ್ವಯ lives as a tab inside Form 3CD. Once the recon is done, section-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 ಮತ್ತು TCS ಸಮನ್ವಯ

Form 3CD contains TDS ಮತ್ತು TCS ಸಮನ್ವಯ as tabs, not as separate ವರ್ಕಿಂಗ್ ಪೇಪರ್‌ಗಳು. Clause 34 auto-populates from the ಸಮನ್ವಯ. The ಆಡಿಟರ್ never re-keys section-wise totals.

›Clause 34 tab: TDS recon embedded
›Clause 34A tab: TCS recon embedded
›ಪುಸ್ತಕಗಳು vs Form 26AS three-bucket match
›ಪುಸ್ತಕಗಳು 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, all auto-flagged from books with ವೌಚರ್ 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 ಲೆಡ್ಜರ್ × vendor GSTIN status. CORAA auto-classifies vendors as Registered, Composition, or Unregistered using the GSTIN check, then breaks each expense ಲೆಡ್ಜರ್ by vendor type.

›Registered, Composition, Unregistered split
›Auto-classified using GSTIN status
›ಆಡಿಟರ್ confirms unknown vendors
›Persists year-on-year

Clauses 1-7 from MCA21

Once CIN is entered at ಎಂಗೇಜ್‌ಮೆಂಟ್ ಸೆಟಪ್, the entity profile auto-populates from MCA21, legal name, registered office, PAN, status of assessee, nature of business. The ಆಡಿಟರ್ 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 ಸಮನ್ವಯ lives as a tab inside Form 3CD. The ಸಮನ್ವಯ computes section-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). ಇಲ್ಲ re-keying.

ಹೌದು. Form 3CA applies when the entity is also statutorily ಆಡಿಟ್ಮತ್ತೊಂದು ಕಾನೂನಿನಡಿ (ಕಂಪನಿಗಳ ಕಾಯ್ದೆ, Co-op Society Act, etc). Form 3CB applies when tax ಆಡಿಟ್ is the only statutory ಆಡಿಟ್. CORAA's ಆಡಿಟರ್'s ವರದಿ ಕಾರ್ಯಪ್ರವಾಹ asks this at ಹಂತ 4 (IAR draft) and renders the correct form. The ಆಡಿಟರ್ providing the other-law ಆಡಿಟ್ 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 day. CORAA scans every ವೌಚರ್ with cash payment mode and flags entries above the threshold. The ಆಡಿಟರ್ reviews each flag for exemption eligibility (banking-day 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 ಎಂಗೇಜ್‌ಮೆಂಟ್ ಸೆಟಪ್ (ಟಿಯರ್ II task), Clause 23 auto-populates with party-wise payments. The ಆಡಿಟರ್ reviews each for arm's-length ಅನುಸರಣೆ ಮತ್ತು discloses any disallowance.

See it on a real ledger

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