Use CaseIncome Tax Act · Section 44AB
Section 44AB Tax Audit Automation
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.
Due date pressure is real. CORAA reduces average tax audit engagement time by 55% — letting you handle more clients before the September deadline.
Form 3CD Clauses Supported by CORAA
CORAA generates the data support for these key Form 3CD clauses automatically from your Tally data.
14
Method of accounting — cash vs mercantile15
Effect of change in method on income/expense17
Income from hire purchase / instalments18
Depreciation schedule — block of assets21
Amounts inadmissible under Section 40(a)26
Related party transactions27
Payments made by RTGS/NEFT/other modes29
GSTR reconciliation — turnover as per GST vs IT34
TDS/TCS details — deduction, deposit, defaults36
Foreign exchange gain/lossWhat Gets Automated
One Tally import. All procedures run simultaneously.
Ledger scrutiny across all heads — 100% transaction coverage
GST vs IT turnover reconciliation (Clause 29 automation)
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 26
Depreciation schedule from fixed asset register
Bank reconciliation across all accounts
Journal entry testing — unusual entries, post-period entries
Working paper generation with full Form 3CD data support
Handling Volume at September Deadline
Ledger scrutiny + reconciliations
8–12 hours
manual
2–3 hours
with CORAA
GST/TDS reconciliation for Form 3CD
4–6 hours
manual
1 hour
with CORAA
Working paper preparation
3–5 hours
manual
45 min
with CORAA
More Clients, Better Quality, Same September
Free 14-day trial. No credit card. India-hosted. DPDPA compliant.