AI Modules/Reporting/Form 3CD

பிரிவு 44AB · Tax Audit· प्रतिवेदन

Form 3CD

44 clauses. TDS and TCS ஒத்திசைவு embedded. Clause 34 auto-populated.

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Form 3CD is the பிரிவு 44AB வரிக் கணக்காய்வு report. 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 and TCS ஒத்திசைவுs 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 ஒத்திசைவு embedded as Clause 34 tab
TCS ஒத்திசைவு 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 விற்பனையாளர் 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 template, clause by clause
-TDS section-wise totals computed manually from books
-Clause 21 cash payment > ₹10K filtered by hand from voucher register
-Clause 26 statutory dues outstanding chased through TDS, GST, PF, ESI ledgers separately
-Clause 44 விற்பனையாளர் GSTIN status சரிபார்க்கப்பட்டது one at a time

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

CORAA

On the Ledger

Clauses 1-7 auto-pulled from MCA21 by CIN
Clause 11 method drift detection from voucher patterns
Clause 21 Sec 40A(3) cash > ₹10K, auto-flagged from voucher payment mode + amount
Clause 26 Sec 43B, statutory dues ledgers reconciled தானாகவே
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 voucher.

How it works

Three steps. Every trace logged.

Step 01

Entity profile pulls from MCA21

Once the CIN is entered at எங்கேஜ்மென்ட் Setup, Clauses 1-7 (legal name, address, PAN, CIN, status of assessee, previous and assessment year, nature of வணிகம்) 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 கணக்காய்வாளர் reviews and confirms.

Step 03

TDS and TCS recon feed Clauses 34 and 34A

TDS ஒத்திசைவு lives as a tab inside Form 3CD. Once the recon is done, section-wise totals populate Clause 34(a) தானாகவே; variances disclose at Clause 34(b). TCS recon similarly populates Clause 34A.

Inside the module

What you actually get.

Embedded TDS and TCS ஒத்திசைவு

Form 3CD contains TDS and TCS ஒத்திசைவு as tabs, not as separate Working Papers. Clause 34 auto-populates from the ஒத்திசைவு. The கணக்காய்வாளர் never re-keys section-wise totals.

›Clause 34 tab: TDS recon embedded
›Clause 34A tab: TCS recon embedded
›Books vs Form 26AS three-bucket match
›Books 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 வணிகம், capital expenditure booked to P&L, donations not eligible, and other disallowances, all auto-flagged from books with voucher 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 ledger × விற்பனையாளர் GSTIN status. CORAA auto-classifies விற்பனையாளர்கள் as Registered, Composition, or Unregistered using the GSTIN check, then breaks each expense ledger by விற்பனையாளர் type.

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

Clauses 1-7 from MCA21

Once CIN is entered at எங்கேஜ்மென்ட் Setup, the entity profile auto-populates from MCA21, legal name, registered office, PAN, status of assessee, nature of வணிகம். The கணக்காய்வாளர் confirms 5-7 fields.

›CIN-based MCA21 lookup
›Legal name and registered office
›PAN and date of incorporation
›Status of assessee
›Nature of வணிகம் activity codes

Frequently asked

Answers, up front.

TDS ஒத்திசைவு lives as a tab inside Form 3CD. The ஒத்திசைவு 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). No re-keying.

Yes. Form 3CA applies when the entity is also statutorily audited under another law (நிறுவனங்கள் Act, Co-op Society Act, etc). Form 3CB applies when வரிக் கணக்காய்வு is the only சட்டப்பூர்வ கணக்காய்வு. CORAA's கணக்காய்வாளர்'s Report workflow asks this at Step 4 (IAR draft) and renders the correct form. The கணக்காய்வாளர் providing the other-law audit 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 voucher with cash payment mode and flags entries above the threshold. The கணக்காய்வாளர் 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 நிறுவனங்கள்). Once the RPT list is set at எங்கேஜ்மென்ட் Setup (Tier II task), Clause 23 auto-populates with party-wise payments. The கணக்காய்வாளர் reviews each for arm's-length compliance and discloses any disallowance.

See it on a real ledger

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