AI Modules/Reporting/Form 3CD

Section 44AB · పన్ను ఆడిట్· प्रतिवेदन

Form 3CD

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

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Form 3CD is the Section 44AB tax ఆడిట్ నివేదిక. 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 సరిపోలికలు 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 సరిపోలిక embedded as Clause 34 tab
TCS సరిపోలిక 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 template, clause by clause
-TDS section-wise totals computed manually from books
-Clause 21 cash payment > ₹10K filtered by hand from వౌచర్ register
-Clause 26 statutory dues outstanding chased through TDS, GST, PF, ESI లెడ్జర్‌లు 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 సరిపోలిక Excel.

CORAA

On the Ledger

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

How it works

Three steps. Every trace logged.

Step 01

Entity profile pulls from MCA21

Once the CIN is entered at ఎంగేజ్‌మెంట్ సెటప్, Clauses 1-7 (legal name, చిరునామా, 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 ఆడిటర్ reviews and confirms.

Step 03

TDS and TCS recon feed Clauses 34 and 34A

TDS సరిపోలిక 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 and TCS సరిపోలిక

Form 3CD contains TDS and TCS సరిపోలిక as tabs, not as separate వర్కింగ్ పేపర్‌లు. Clause 34 auto-populates from the సరిపోలిక. The ఆడిటర్ 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 business, capital expenditure booked to P&L, donations not eligible, and other disallowances, all auto-flagged from books with వౌచర్ 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 లెడ్జర్ × vendor GSTIN status. CORAA auto-classifies vendors as Registered, Composition, or Unregistered using the GSTIN check, then breaks each expense లెడ్జర్ by vendor type.

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

Clauses 1-7 from MCA21

Once CIN is entered at ఎంగేజ్‌మెంట్ సెటప్, the entity profile auto-populates from MCA21, legal name, registered office, PAN, status of assessee, nature of business. The ఆడిటర్ confirms 5-7 fields.

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

Frequently asked

Answers, up front.

TDS సరిపోలిక lives as a tab inside Form 3CD. The సరిపోలిక 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). కాదు re-keying.

అవును. Form 3CA applies when the entity is also statutorily ఆడిట్ed under another law (కంపెనీలు Act, Co-op Society Act, etc). Form 3CB applies when పన్ను ఆడిట్ is the only శాసనబద్ధ ఆడిట్. CORAA's ఆడిటర్'s Report workflow asks this at Step 4 (IAR draft) and renders the correct form. The ఆడిటర్ providing the other-law ఆడిట్ 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 వౌచర్ with cash payment mode and flags entries above the threshold. The ఆడిటర్ 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 కంపెనీలు). Once the RPT list is set at ఎంగేజ్‌మెంట్ సెటప్ (టైర్ II task), Clause 23 auto-populates with party-wise payments. The ఆడిటర్ reviews each for arm's-length కంప్లయన్స్ and discloses any disallowance.

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