A single tracker mapping every high-frequency Form 3CD clause to its supporting working paper reference, preparer, reviewer and status — so the audit file can demonstrate every clause is actually backed by evidence, not just filled in.
Entity: ___ · PAN: ___ · Assessment Year: ___
Purpose: Form 3CD itself is the prescribed statement of particulars (see the companion Form 3CD / Form 3CA / Form 3CB templates) — this index is the audit-file cross-reference confirming that every clause requiring a factual determination or computation is actually backed by a dated, reviewed working paper, per SA 230's "experienced auditor" test.
This index deliberately lists only the highest-frequency clauses as a starting checklist — verify the complete clause set (and any AY-specific additions/omissions, e.g. CBDT Notification 23/2025 for AY 2025-26) against the current Form 3CD utility and add rows for every other clause applicable to this assessee.
This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.
Everything is generated in your browser and on a stateless API endpoint — no account, nothing stored on our servers. We’ll ask for a work email once before your first download so we can send you the file and the occasional relevant update; after that, downloads on this device are instant. Edit freely in Word, Google Docs or Pages before sending to your client.
