Form 3CD is the Section 44AB tax audit 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 reconciliations 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.
Clause 8A (the Sec 115BAC regime position) and clauses 13/14 (ICDS adjustments, Sec 145A inclusive method) turn on interpretation, so CORAA drafts them as candidates with the section and rule cited rather than concluding them. Clause 36A (deemed dividend under Sec 2(22)(e)) is the same, since it depends on accumulated profits and beneficial shareholding the ledger doesn't state on its own. Two supporting engines, Partner Remuneration under Sec 40(b) and Sec 206AB/206CCA higher-TDS-rate compliance, feed the clauses they touch, with the position always left to the auditor.
