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Use case · Section 44AB

Section 44AB tax audit, ready for September.

CORAA automates the data-gathering and reconciliation work behind Form 3CD, so your team spends time on judgement, not on copying numbers from Tally to Excel. 55% reduction in engagement time.

CORAA Form 3CD with all clauses populated from the imported ledger
Form 3CD clauses supported

Data support for key Form 3CD clauses - from your Tally data.

Coraa auto-populates the working evidence behind each clause, with traceable links back to the source ledger entries.

Clause 13/14
Method of accounting & ICDS
Cash vs mercantile classification, the ICDS adjustments and the Sec 145A inclusive method, plus closing-stock valuation.
Clause 17
Property transfers
Land or building transferred for less than the stamp-duty value, tested under Sec 43CA / Sec 50C.
Clause 18
Depreciation
Block-wise depreciation schedule from fixed asset register.
Clause 21
Inadmissibles
Amounts inadmissible under Section 40(a).
Clause 26
Sec 43B dues
Statutory dues under Sec 43B, paid before the due date or disallowed.
Clause 34
TDS / TCS
Deduction, deposit, and default analysis.
How Coraa addresses them

One Tally import. All procedures run simultaneously.

Ledger scrutiny across all heads, 100% transaction coverage
GST vs IT turnover reconciliation, feeding the Clause 44 expenditure break-up
TDS deduction and deposit verification (Clause 34)
Section 40(a) disallowance analysis, payment mode and timing
Cash transaction testing, Section 269ST compliance
Related-party transaction extraction for Clause 23, Sec 40A(2)(b)
Ledger scrutiny
8–12h → 2–3h
Plus all reconciliations
GST/TDS reconciliation
4–6h → 1h
For Form 3CD
Working papers
3–5h → 45m
Generated with full evidence
Section 44AB, answered

The questions auditors actually ask.

No. Data-heavy clauses, depreciation (18), the Sec 43B due-date tests (20, 26), the TDS/TCS tables (34), are computed reproducibly from the imported ledger. Judgement clauses, ICDS (13/14), Sec 37 disallowances (21(a)), deemed dividend (36A), the GST break-up (44), are drafted as candidates with the rule cited, for the auditor to characterise. The engine never concludes them.
Property transfers are checked against the stamp-duty value where that data is available, and any shortfall is surfaced for the auditor's review. This is a books-and-register check, not a substitute for the stamp-duty valuation itself.
No, they're separate. Related-party transactions under Sec 40A(2)(b) feed Clause 23; statutory dues under Sec 43B, PF, ESI, GST, TDS, feed Clause 26. CORAA keeps the two distinct so a review doesn't conflate them.
The confirmed report is produced in three forms that agree, the e-filing JSON schema-validated against the current utility, a government-format workbook, and a DOCX, so the JSON you upload reconciles to the workbook you review and the report you file.
The auditor is. CORAA computes, cites and drafts, but every clause is a candidate awaiting confirmation, and it never signs. The engine does the work; the auditor decides.
Data is hosted in India, handled in line with the DPDPA, on ISO 27001-certified infrastructure. Client data is never used to train shared or third-party models.
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Section 44AB Tax Audit Automation | AI-Powered Tax Audit for CA Firms | CORAA