Form 3CD is the ଧାରା 44AB tax ଅଡିଟ୍ ରିପୋର୍ଟ. CORAA composes all 44 clauses, Entity Identity (1-7), Books and Method (8-13), Disallowable ଖର୍ଚ୍ଚ (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 ସମନ୍ୱୟ live as tabs inside Form 3CD; Clause 34(a) auto-populates from the books-vs-26AS recon.
Two paths to the same audit conclusion. One leaves traces; the other doesn't.
The identity clauses (1-9 — legal name, address, PAN, status of assessee, previous and assessment year, nature of business) seed from the engagement records captured at setup. The auditor confirms the fields rather than re-keying them.
The data-driven clauses auto-draft from the books and your Ledger Mapping — depreciation (18), the Sec 43B and due-date tests (20, 26), disallowable expenses (21), CENVAT/ITC (27), Sec 269SS/T cash loans (31), the TDS/TCS tables (34) and the ratios (40). The auditor reviews and confirms; clauses needing evidence outside the books stay pending, never auto-concluded.
TDS reconciliation 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.
Form 3CD contains TDS and TCS reconciliation as tabs, not as separate Working Papers. Clause 34 auto-populates from the reconciliation. The auditor never re-keys section-wise totals.
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 voucher reference.
Each expense ledger × vendor GSTIN status. CORAA auto-classifies vendors as Registered, Composition, or Unregistered using the GSTIN check, then breaks each expense ledger by vendor type.
The entity profile captured at Engagement Setup seeds the identity clauses — legal name, registered office, PAN, status of assessee, nature of business. The auditor confirms the fields once; they flow into the register and the export.
