Audit & accounts
Tax Audit in Delhi NCR
If your turnover or receipts cross the prescribed limit, you need a tax audit report. We check the limits, audit your books and file Form 3CD on time, so your income tax return is not delayed.
- Chartered Accountant led
- Written scope and fee before we start
- Delhi NCR, Haryana and Uttar Pradesh
Who needs a tax audit?
A tax audit is generally required for a business with turnover above ₹1 crore, or above ₹10 crore when cash receipts and payments are 5 percent or less. A professional needs it above ₹50 lakh of gross receipts. Presumptive taxation cases have separate rules. The limits can change, so check each year.
Guide
Tax Audit: what you should know
When a tax audit applies
A tax audit under the Income-tax Act is required when a business's turnover crosses the prescribed limit, with a higher limit for those with mostly digital transactions, or when a professional's receipts cross the limit. It also applies when you opt out of presumptive taxation and your income is below the prescribed level. Confirm current limits each year.
What the report covers
The auditor certifies compliance with specified provisions in the audit report, such as cash payments, TDS compliance, depreciation, loans and deposits, and related-party payments. The report is filed electronically before the return.
Deadlines and penalty
The report is due before the return filing date for audit cases. Failure to get audited when required can attract a penalty, calculated as a percentage of turnover subject to a cap. Plan early.
Common mistakes to avoid
- Cash payments above limits, disallowed as expenses
- TDS not deducted, disallowing the expense
- Wrongly assuming presumptive taxation applies
Who it is for
Who needs Tax Audit?
Businesses whose turnover crosses the audit limit
Professionals whose gross receipts cross the limit
Taxpayers who opted out of presumptive taxation and have low profit
Companies and firms that need a tax audit with a statutory audit
Documents required for Tax Audit
- Books of account, trial balance and ledgers
- Sales and purchase registers
- Bank statements and loan details
- TDS and GST returns
- Fixed asset schedule and depreciation workings
Timeline and fees
Report is generally due by 30 September, return by 31 October.
The fee depends on the scope, the volume of work and the timeline. We share a written scope and fee before we start, and there are no hidden charges.
Our process
How we handle Tax Audit
Every step is handled by our team, with updates at each stage.
- 1
Check applicability
Turnover, cash percentage and regime reviewed.
- 2
Audit the books
Records tested for tax compliance.
- 3
Prepare Form 3CD
The 3CA or 3CB report with annexure 3CD prepared.
- 4
Upload and file
Report uploaded on the portal before the due date.
- 5
File the return
ITR filed with the audit details.
FAQ
Tax Audit: frequently asked questions
What is the due date of the tax audit report?
Generally 30 September following the financial year, and the income tax return of an audited taxpayer is generally due by 31 October. The Government may change the dates.
What is the penalty for not getting a tax audit?
A penalty of half a percent of turnover or gross receipts, up to ₹1.5 lakh, may apply if a required tax audit is not done.
What is the difference between Form 3CA and 3CB?
Form 3CA is used when the accounts are already audited under another law. Form 3CB is used when they are not.
Does the new Income-tax Act change the tax audit?
The law was rewritten as the Income-tax Act, 2025 for later years. The tax audit requirement continues, and the section numbers differ. We apply the rules for the relevant year.
What is the turnover limit for tax audit?
It is set by the Income-tax Act and differs for cash-heavy and digital businesses. Check the current year.
Does a tax audit mean a notice?
No. It is a routine compliance requirement.
Who can conduct a tax audit?
Only a practising Chartered Accountant.
Where we work
Tax Audit across Delhi NCR, Haryana and Uttar Pradesh
Our offices are in Sector 62, Noida and Sector 67, Gurugram. We serve clients in these cities in person and online.
Related services
More services you may need
Statutory Audit
Independent statutory audit of companies and LLPs under the Companies Act and LLP Act.
Learn moreIncome Tax Return (ITR) Filing
File income tax returns for individuals, professionals, firms, LLPs and companies.
Learn moreIncome Tax Consultancy
Expert advice on assessments, notices, scrutiny and tax-efficient structures.
Learn moreAccounting and Bookkeeping
Monthly bookkeeping, payroll support, MIS reports and financial statements.
Learn moreGet in touch
Talk to a Chartered Accountant about Tax Audit
Share a few details and we will reply within one working day with the scope, timeline and fee.
- Phone+91-9278813303
- Emailinfo@cadeoassociates.com
- Prefer a calendar?