Form 3CD — Tax Audit Report under Section 44AB
FORM No. 3CB
[See rule 6G(1)(b)]
Audit report under section 44AB of the Income-tax Act, 1961, in the case of a person referred to in clause (b) of sub-rule (1) of rule 6G.
1. We have examined the balance sheet as on {{period_end}} and the profit and loss account / income and expenditure account for the period beginning from [____________] to ending on {{period_end}}, attached herewith, of {{client_name}} (PAN: {{client_pan}}, address: {{client_address}}).
2. We certify that the balance sheet and the profit and loss account / income and expenditure account are in agreement with the books of account maintained at the head office at {{client_address}} and the branches.
3.(a) We report the following observations / comments / discrepancies / inconsistencies, if any: ____________
3.(b) Subject to the above:
- (A) We have obtained all the information and explanations which, to the best of our knowledge and belief, were necessary for the purposes of the audit.
- (B) In our opinion, proper books of account have been kept by the head office and branches of the assessee so far as appears from our examination of the books.
- (C) In our opinion and to the best of our information and according to the explanations given to us, the said accounts, read with notes thereon, if any, give a true and fair view: (i) in the case of the balance sheet, of the state of affairs of the assessee as at {{period_end}}; and (ii) in the case of the profit and loss account / income and expenditure account, of the profit / loss or surplus / deficit of the assessee for the year ended on that date.
4. The statement of particulars required to be furnished under Section 44AB is annexed herewith in Form No. 3CD.
5. In our opinion and to the best of our information and according to the explanations given to us, the particulars given in the said Form No. 3CD are true and correct subject to the following observations / qualifications, if any: ____________
For {{firm_name}}
Chartered Accountants
Firm Registration No.:
_______________________________
{{engagement_partner}}
Partner
Membership No.: {{icai_membership_no}}
UDIN: ____________________
Place: ____________________
Date: 25 August 2026
FORM No. 3CD
[See rule 6G(2)]
Statement of particulars required to be furnished under section 44AB of the Income-tax Act, 1961
PART A
1. Name of the assessee: {{client_name}}
2. Address: {{client_address}}
3. Permanent Account Number (PAN) or Aadhaar Number: {{client_pan}}
4. Whether the assessee is liable to pay indirect tax like excise duty, service tax, sales tax, goods and services tax, customs duty, etc.? If yes, please furnish the registration number / GST Identification Number, or any other identification number allotted: GSTIN:
5. Status: Company
6. Previous year: from ____________ to {{period_end}}
7. Assessment year: {{assessment_year}}
8. Indicate the relevant clause of section 44AB under which the audit has been conducted: ____________
8A. Whether the assessee has opted for taxation under section 115BA / 115BAA / 115BAB / 115BAC / 115BAD: ____________
PART B
9.(a) If firm or association of persons, indicate names of partners / members and their profit-sharing ratios: ____________
9.(b) If there is any change in the partners or members or in their profit-sharing ratio since the last date of the preceding year, the particulars of such change: ____________
10.(a) Nature of business or profession (if more than one business or profession is carried on during the previous year, nature of every business or profession): ____________
10.(b) If there is any change in the nature of business or profession, the particulars of such change: ____________
11.(a) Whether books of account are prescribed under section 44AA; if yes, list of books so prescribed: ____________
11.(b) List of books of account maintained and the address at which the books of account are kept (in case books of account are maintained in a computer system, mention the books generated by such system): ____________
11.(c) List of books of account and nature of relevant documents examined: ____________
12. Whether the profit and loss account includes any profits and gains assessable on presumptive basis (Section 44AD, 44ADA, 44AE, 44B, 44BB, 44BBA, 44BBB, 44BBC, Chapter XII-G, First Schedule, or any other relevant section)? If yes, indicate the amount and the relevant section: ____________
13.(a) Method of accounting employed in the previous year: ____________
13.(b) Whether there has been any change in the method of accounting employed vis-à-vis the method employed in the immediately preceding previous year: ____________
13.(c) If answer to (b) is yes, details of such change and the effect thereof on the profit or loss: ____________
13.(d) Whether any adjustment is required to be made to the profits or loss for complying with the provisions of Income Computation and Disclosure Standards (ICDS) notified under section 145(2): ____________
13.(e) If answer to (d) is yes, give particulars of the ICDS-wise adjustments (Increase in profit / Decrease in profit / Net Effect): ____________
13.(f) Disclosure as per ICDS-I to ICDS-X: ____________
14.(a) Method of valuation of closing stock employed in the previous year: ____________
14.(b) In case of deviation from the method of valuation prescribed under section 145A, and the effect thereof on the profit or loss: ____________
15. Give the following particulars of the capital asset converted into stock-in-trade — (a) description of the asset; (b) date of acquisition; (c) cost of acquisition; (d) amount at which the asset is converted into stock-in-trade: ____________
16. Amounts not credited to the profit and loss account, being — (a) the items falling within the scope of section 28; (b) the proforma credits, drawbacks, refunds of duty of customs or excise or service tax, or refunds of sales tax or value-added tax / GST, where such credits, drawbacks or refunds are admitted as due by the authorities concerned; (c) escalation claims accepted during the previous year; (d) any other item of income; (e) capital receipt, if any: ____________
17. Where any land or building or both is transferred during the previous year for a consideration less than the value adopted or assessed or assessable by any authority of a State Government referred to in section 43CA / 50C, please furnish: (a) Details of property; (b) Consideration received or accrued; (c) Value adopted or assessed or assessable: ____________
18. Particulars of depreciation allowable as per the Income-tax Act, 1961 in respect of each asset or block of assets, as the case may be, in the following form: (a) Description of asset / block of assets; (b) Rate of depreciation; (c) Actual cost or written-down value; (d) Adjustment on account of CENVAT credit / Change in rate of exchange / Subsidy or grant or reimbursement; (e) Depreciation allowable; (f) Written-down value at the end of the year. ____________
19. Amounts admissible under sections 33AB / 33ABA / 35(1)(i) / 35(1)(ii) / 35(1)(iia) / 35(1)(iii) / 35(1)(iv) / 35(2AA) / 35(2AB) / 35ABB / 35AD / 35CCA / 35CCB / 35CCC / 35CCD / 35D / 35DD / 35DDA / 35E. ____________
20.(a) Any sum paid to an employee as bonus or commission for services rendered, where such sum was otherwise payable to him as profits or dividend [Section 36(1)(ii)]: ____________
20.(b) Details of contributions received from employees for various funds as referred to in section 36(1)(va), including due date of payment, actual date of payment and amount: ____________
21.(a) Please furnish the details of amounts debited to the profit and loss account, being in the nature of capital, personal, advertisement expenditure etc.: ____________
21.(b) Amounts inadmissible under section 40(a): (i) as payment to non-resident referred to in 40(a)(i); (ii) as payment referred to in 40(a)(ia) (payments on which TDS not deducted / deposited); (iii) any other disallowance: ____________
21.(c) Amounts debited to profit and loss account being interest, salary, bonus, commission or remuneration inadmissible under section 40(b) / 40(ba): ____________
21.(d) Disallowance / deemed income under section 40A(3) read with rule 6DD: ____________
21.(e) Provision for payment of gratuity not allowable under section 40A(7): ____________
21.(f) Any sum paid by the assessee as an employer not allowable under section 40A(9): ____________
21.(g) Particulars of any liability of a contingent nature: ____________
21.(h) Amount of deduction inadmissible in terms of section 14A in respect of expenditure incurred in relation to income which does not form part of total income: ____________
21.(i) Amount inadmissible under proviso to section 36(1)(iii): ____________
22. Details of payments to micro and small enterprises registered under the MSMED Act, 2006, exceeding the time limit specified in Section 15 of that Act — total dues to such enterprises outstanding during the year; amount paid within the Section 15 time limit; amount paid beyond that time limit; amount remaining unpaid at the year-end; and the amount of interest inadmissible under Section 23 of the MSMED Act as a result: ____________
23. Particulars of payments made to persons specified under section 40A(2)(b): ____________
24. Amounts deemed to be profits and gains under section 32AC / 32AD / 33AB / 33ABA / 33AC: ____________
25. Any amount of profit chargeable to tax under section 41 and computation thereof: ____________
26.(A) In respect of any sum referred to in clauses (a), (b), (c), (d), (e), (f), (g), (h) of section 43B, the liability for which — (A) pre-existed on the first day of the previous year but was not allowed in the assessment of any preceding previous year and was paid during the previous year / not paid during the previous year; (B) was incurred in the previous year and was paid on or before the due date for furnishing the return of income / was not paid on or before the aforesaid date: ____________
26.(A1) For clause (h) — amounts payable to micro or small enterprises beyond the Section 15 MSMED Act time limit, broken out separately by: amount paid during the previous year; amount remaining unpaid as at the year-end (disallowable under Section 43B(h) regardless of the general "paid before the return due date" relief available for the other 43B clauses): ____________
26.(B) State whether sales tax, goods and services tax, customs duty, excise duty or any other indirect tax, levy, cess, impost etc., is passed through the profit and loss account: ____________
27.(a) Amount of CENVAT / GST input tax credit availed of or utilised during the previous year and its treatment in the profit and loss account, and the treatment of outstanding CENVAT / ITC in the accounts: ____________
27.(b) Particulars of income or expenditure of prior period credited or debited to the profit and loss account: ____________
[Clauses 28 and 29 — reporting under Section 56(2)(viia) and 56(2)(viib) respectively — were omitted from Form 3CD by CBDT Notification 23/2025, effective AY 2025-26, as redundant with clauses 29A/29B below, which already cover the same ground under the broader Section 56(2)(x).]
29A. Whether any amount is to be included as income chargeable under the head "income from other sources" as referred to in clause (ix) of sub-section (2) of section 56? ____________
29B. Whether any amount is to be included as income chargeable under the head "income from other sources" as referred to in clause (x) of sub-section (2) of section 56? ____________
30. Details of any amount borrowed on hundi or any amount due thereon (including interest) repaid otherwise than through an account payee cheque (section 69D): ____________
30A. Whether primary adjustment to transfer price as referred to in sub-section (1) of section 92CE has been made during the previous year? ____________
30B. Whether the assessee has incurred expenditure during the previous year by way of interest or of similar nature exceeding ₹1 crore as referred to in sub-section (1) of section 94B? ____________
30C. Whether the assessee has entered into an impermissible avoidance arrangement, as referred to in section 96, during the previous year (GAAR)? ____________
31.(a) Particulars of each loan or deposit in an amount exceeding the limit specified in section 269SS taken or accepted during the previous year: ____________
31.(b) Particulars of each specified sum in an amount exceeding the limit specified in section 269SS taken or accepted during the previous year: ____________
31.(ba), (bb), (bc), (bd) Particulars of each receipt / payment in an amount exceeding the limit specified in section 269ST: ____________
31.(c) Particulars of each repayment of loan or deposit or any specified advance in an amount exceeding the limit specified in section 269T made during the previous year: ____________
31.(d), (e) Particulars of repayment of loan or deposit or specified advance otherwise than by a cheque or bank draft or use of electronic clearing system: ____________
Note (post CBDT Notification 23/2025): the e-filing utility now requires each transaction under clause 31 to carry a coded transaction-nature selection rather than free text — check the current utility for the applicable code before filing.
32.(a) Details of brought-forward loss or depreciation allowance, in the following manner, to the extent available: ____________
32.(b) Whether a change in shareholding of the company has taken place in the previous year due to which the losses incurred prior to the previous year cannot be allowed to be carried forward in terms of section 79? ____________
32.(c) Whether the assessee has incurred any speculation loss referred to in section 73? ____________
32.(d) Whether the assessee has incurred any loss referred to in section 73A in respect of any specified business during the previous year? ____________
32.(e) In case of a company, please state that whether the company is deemed to be carrying on a speculation business as referred in explanation to section 73? ____________
33. Section-wise details of deductions, if any, admissible under Chapter VIA or Chapter III (Section 10A, Section 10AA): ____________
34.(a) Whether the assessee is required to deduct or collect tax as per the provisions of Chapter XVII-B or Chapter XVII-BB? If yes, please furnish: TAN, Section, Nature of payment, Total amount of payment / receipt of the nature specified, Total amount on which tax was required to be deducted / collected, Amount of tax deducted / collected, Amount of tax not deposited, etc.: ____________
34.(b) Whether the assessee is required to furnish the statement of tax deducted or tax collected? If yes, please furnish: TAN, Type of Form, Due date, Date of furnishing, Whether the statement of tax deducted or tax collected contains information about all transactions which are required to be reported: ____________
34.(c) Whether the assessee is liable to pay interest under section 201(1A) or section 206C(7)? If yes, please furnish: TAN, Amount of interest, Amount paid out of column (2) along with date of payment: ____________
35.(a) In the case of a trading concern, give quantitative details of principal items of goods traded — opening stock, purchases, sales, closing stock, shortage/excess: ____________
35.(b) In the case of a manufacturing concern, give quantitative details of the principal items of raw materials, finished products, and by-products: ____________
36. In the case of a domestic company, details of tax on distributed profits under section 115-O — total amount of distributed profits, amount of reduction as referred to in section 115-O(1A)(i), amount of reduction as referred to in section 115-O(1A)(ii), total tax paid thereon, dates of payment with amounts: ____________
36A. Whether the assessee has received any amount in the nature of dividend as referred to in section 2(22)(e)? ____________
36B. Whether the assessee has received any sum on account of buy-back of shares, as referred to in section 2(22)(f), which is taxable as dividend under section 115-O read with the Finance (No. 2) Act 2024 amendment? If yes, furnish the amount received on buy-back and the cost of acquisition of the shares bought back (allowable as capital loss under section 46A): ____________
37. Whether any cost audit was carried out? If yes, give the details, if any, of disqualification or disagreement on any matter / item / value / quantity as may be reported / identified by the cost auditor: ____________
38. Whether any audit was conducted under the Central Excise Act, 1944? If yes, give the details, if any, of disqualification or disagreement on any matter / item / value / quantity as may be reported / identified by the auditor: ____________
39. Whether any audit was conducted under section 72A of the Finance Act, 1994 in relation to valuation of taxable services? If yes, give the details, if any, of disqualification or disagreement on any matter / item / value / quantity as may be reported / identified by the auditor: ____________
40. Details regarding turnover, gross profit, etc., for the previous year and preceding previous year: (a) Total turnover of the assessee; (b) Gross profit / turnover; (c) Net profit / turnover; (d) Stock-in-trade / turnover; (e) Material consumed / finished goods produced: ____________
41. Please furnish the details of demand raised or refund issued during the previous year under any tax laws other than Income-tax Act, 1961 and Wealth Tax Act, 1957, along with details of relevant proceedings: ____________
42.(a) Whether the assessee is required to furnish statement in Form No. 61 or Form No. 61A or Form No. 61B? If yes, please furnish: Income-tax Department Reporting Entity Identification Number, Type of Form, Due date of furnishing, Date of furnishing, Whether the Form contains information about all details / transactions which are required to be reported: ____________
43.(a) Whether the assessee or its parent entity or alternate reporting entity is liable to furnish the report as referred to in sub-section (2) of section 286 (Country-by-Country Report)? ____________
43.(b) If yes, please furnish: Whether report has been furnished by the assessee or its parent entity or an alternate reporting entity; Name of parent entity; Name of alternate reporting entity (if applicable); Date of furnishing of report: ____________
44. Break-up of total expenditure of entities registered or not registered under the GST — total amount of expenditure incurred during the year, expenditure in respect of entities registered under GST (relating to goods or services exempt from GST / relating to entities falling under composition scheme / relating to other registered entities), expenditure relating to entities not registered under GST: ____________
For {{firm_name}}
Chartered Accountants
Firm Registration No.:
_______________________________
{{engagement_partner}}
Partner
Membership No.: {{icai_membership_no}}
UDIN: ____________________
Place: ____________________
Date: 25 August 2026
