Resources · Tax audit

Tax audit workpapers.

A practical file index for Section 44AB work: Form 3CA/3CB/3CD, TDS/TCS, MSME 43B(h), GST expense breakup, ICDS, cash transactions and transition checks. Use it as a workpaper hub before jumping into individual formats.

Open Form 3CD template Build Clause 44 breakup

Core file

Tax audit workpaper set resources

Form 3CD Tax Audit Report

Current Form 3CD statement of particulars with Form 3CB shell and clause-by-clause placeholders.

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Form 3CA Audit Report

Tax audit report format for assessees whose accounts are already audited under another law.

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Form 3CD Clause Index

Clause owner, source schedule, evidence reference and completion tracker for the full tax audit file.

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Section 40(a) TDS Disallowance

Payment-wise TDS default and disallowance working paper feeding Form 3CD Clause 21.

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TDS Reconciliation Working Paper

Books, challan, return and Form 26AS/AIS reconciliation for TDS/TCS reporting.

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Clause 44 GST Reconciliation

Expense classification and GST breakup support for Form 3CD Clause 44.

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ICDS Reconciliation

Tax-audit adjustment bridge between books and ICDS positions.

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Cash Transaction Compliance

Section 269SS, 269T and 269ST testing support for tax audit reporting.

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Calculators

Before you accept or report resources

Clause 44 GST Expense Breakup

Classify expense heads into registered, composition, exempt, unregistered and separately identified GST buckets.

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Section 44AB Applicability Checker

Check whether business, profession or presumptive-tax cases cross the tax audit threshold.

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Tax Audit Cap Calculator

Estimate tax-audit signing limits before accepting additional assignments.

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MSME 43B(h) Checker

Check whether delayed MSME payments create a tax-audit and computation issue.

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194Q vs 206C(1H) Determiner

Determine the correct buyer/seller collection or deduction route for high-value purchases.

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Section 195 / 15CA-15CB Checker

Screen foreign remittance documentation requirements before reporting.

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Income-tax Act 2025 Form Converter

Map familiar 1961 Act form references to the 2025 Act transition references.

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Guides

Read with the workpapers resources

Tax Audit Guidance Note 2026

What to review before the next tax-audit season.

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3CA vs 3CB vs 3CD Explained

Which wrapper applies, what Form 3CD carries, and how the file is assembled.

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Form 3CD Clause 34 TDS/TCS

How to document TDS/TCS compliance for Clause 34.

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Best Tax Audit Software India 2026

Buying guide for firms evaluating tax audit tools.

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Practitioner note

Build the workpaper trail before the form file

Form 3CD is the report, not the work. The audit file should show the source schedule, test performed, exception conclusion and reviewer sign-off behind each reported clause. These formats are designed to keep that trail visible before the e-filing utility is populated.