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Tax Audit Service in Pune: Expert CA-Assisted Section 44AB Compliance

Reviewed by CA and CS Team, Patron Accounting LLP ICAI & ICSI Registered| 15+ Years Experience| Last Updated: Verify Credentials →

Section 44AB: Tax audit mandatory for businesses (turnover > Rs 1 Cr / Rs 10 Cr digital) and professionals (receipts > Rs 50 lakh)

Forms: 3CA (already audited under other law) or 3CB (not audited) + 3CD (statement of particulars)

Due Date: Tax audit report by 30 September; ITR for audited assessee by 31 October of AY

Penalty (S.271B): 0.5% of turnover/gross receipts, maximum Rs 1.5 lakh for non-compliance

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“
Our Hinjewadi IT company had a complex GST-IT turnover mismatch due to export exchange rate differences. Patron prepared a detailed Clause 44 reconciliation that explained every difference. The audit report was filed by mid-September and our ITR was done by 15 October. Zero scrutiny queries from CIT Pune.
RS
Rajesh Shah
CFO, IT Services, Hinjewadi
★★★★★
1 month ago
“
We had 14 cash payments exceeding Rs 10,000 that we didn't even know were disallowable. Patron caught them all during the tax audit, reported them correctly in Form 3CD, and advised us on payment mode changes for the next year. The Section 43B PF deposit tracking alone saved us from a significant disallowance.
PA
Priya Agarwal
Director, Manufacturing, Pimpri-Chinchwad
★★★★★
2 months ago
“
As a freelance IT consultant, I had been on Section 44ADA for 3 years. When my income dipped below 50% of receipts, I had no idea tax audit was needed. Patron not only handled the audit but advised me on the optimal approach going forward - whether to stay on presumptive or switch to regular books. Saved me from a Section 271B penalty.
AK
Amit Kapoor
Freelance IT Consultant, Baner
★★★★★
3 months ago
“
We sell on Amazon, Flipkart, and our own Shopify store. Our previous CA said no tax audit needed because each platform was below Rs 1 crore. Patron correctly aggregated all platform turnover and found we had crossed Rs 1.2 crore in total. They handled the tax audit, reconciled the TCS from all platforms, and filed everything on time.
SM
Sanjay Mehta
E-Commerce Seller, Wakad
★★★★★
2 months ago

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CA-assisted tax audit under Section 44AB with Form 3CD, GST-IT reconciliation, TDS compliance, and post-audit ITR filing for Pune businesses.

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Tax Audit Service in Pune - Overview

📌 TL;DR - Tax Audit Service in Pune Services at a Glance

A tax audit under Section 44AB is an examination of books by a CA to verify income tax compliance. Mandatory for businesses with turnover > Rs 1 crore (Rs 10 crore if cash ≤ 5%), professionals with receipts > Rs 50 lakh, and presumptive 44AD/44ADA taxpayers declaring below prescribed rates. Report in Form 3CA/3CB + Form 3CD (41+ clauses). Due: 30 September. ITR: 31 October. Penalty (S.271B): 0.5% turnover, max Rs 1.5 lakh.

CategoryThresholdAudit Required?Forms
Business (cash > 5%)Turnover > Rs 1 croreYes3CB + 3CD (or 3CA + 3CD)
Business (cash ≤ 5%)Turnover > Rs 10 croreYes3CB + 3CD (or 3CA + 3CD)
ProfessionalsGross receipts > Rs 50 lakhYes3CB + 3CD (or 3CA + 3CD)
44AD Business≤ Rs 2 Cr but income < 8%/6%Yes (if income > exemption)3CB + 3CD
44ADA Professional≤ Rs 75 lakh but income < 50%Yes (if income > exemption)3CB + 3CD
44AD Opt-OutLeft presumptive within 5-year lock-inYes (for 5 years)3CB + 3CD
CompaniesAll companies (statutory audit)Already audited; tax audit additionally3CA + 3CD

Pune's business ecosystem generates significant tax audit demand. IT/SaaS companies in Hinjewadi and Kharadi benefit from the Rs 10 crore digital threshold but many cross it. Manufacturing in Pimpri-Chinchwad triggers Rs 1 crore with cash mix. Professionals across Koregaon Park and Aundh cross Rs 50 lakh. Freelancers in Baner navigate presumptive complexities. E-commerce sellers in Wakad must aggregate multi-platform turnover. Learn more about Tax Audit Service across India.

Patron's Wagholi, Pune office provides end-to-end tax audit from books verification through Form 3CD filing. Also see Statutory Audit and Income Tax Returns in Pune.

Content is reviewed quarterly for accuracy.

What Is Tax Audit Under Section 44AB

Tax audit under Section 44AB of the Income Tax Act, 1961, is an examination of books of accounts by a practicing Chartered Accountant. Unlike statutory audit (financial statement accuracy under Companies Act) or internal audit (internal controls), a tax audit specifically focuses on income tax compliance: whether income is correctly computed, deductions properly claimed, TDS/TCS met, GST turnover reconciles with IT turnover, and all particulars accurately reported.

The CA verifies books, invoices, stock, expenses, depreciation, TDS/TCS, GST returns, and reports findings in Form 3CA or 3CB (audit report) and Form 3CD (41+ clause statement of particulars). Form 3CA is for entities already audited under another law; Form 3CB for others (proprietorships, partnerships, HUFs). For Pune businesses, the tax audit serves as an annual compliance health-check. Patron delivers audit reports well before the 30 September deadline.

Key Terms for Tax Audit Service in Pune:

Section 44AB: Mandatory audit for business turnover > Rs 1 Cr (Rs 10 Cr if cash ≤ 5%) and professionals > Rs 50 lakh. Also for presumptive taxpayers declaring below prescribed rates.

Form 3CD: 41+ clauses covering turnover, depreciation, disallowances (40A(3), 43B), TDS/TCS, GST-IT reconciliation (Clause 44), specified transactions, and more.

Section 271B Penalty: 0.5% of turnover/receipts, max Rs 1.5 lakh. Reasonable cause defence under Section 273B available but not guaranteed.

Presumptive (44AD/44ADA): 44AD: 8%/6% of turnover. 44ADA: 50% of receipts. Below rate + income above exemption = mandatory audit. 5-year opt-out lock-in.

Due Dates: Tax audit report: 30 September. ITR (audited): 31 October. Transfer pricing (92E): 30 November.

APL-05 Tax Audit Service in Pune
Section 44AB Tax Audit

Who Needs Tax Audit in Pune

IT/SaaS Companies (Hinjewadi, Kharadi, Magarpatta): Digital-dominant turnover benefits from Rs 10 Cr threshold (cash ≤ 5%), but many cross it. Companies under statutory audit file Form 3CA + 3CD; proprietorships file Form 3CB + 3CD. Key: turnover computation method.

Manufacturing and Trading (Pimpri-Chinchwad, Hadapsar, Chakan): Cash + digital mix often triggers Rs 1 Cr threshold. Key: closing stock valuation, Section 40A(3) cash payment disallowance, GST-IT reconciliation, related party transactions.

Healthcare Professionals (Koregaon Park, Aundh, Baner): Doctors, dentists, pathology labs with gross receipts > Rs 50 lakh. Key: receipt bifurcation, Section 44ADA, TDS verification (S.194J).

Freelancers and Consultants (Hinjewadi, Baner, Koregaon Park): 44AD/44ADA opt-out or below-rate declaration triggers. Many Pune freelancers who grew rapidly find themselves in the audit net.

E-Commerce Sellers (Wakad, Baner, Hadapsar): Must aggregate turnover across Amazon, Flipkart, Meesho, own website. TCS (S.206C(1H)) reconciliation. Many cross Rs 1 Cr without realising.

Lawyers, Architects, CAs (Shivajinagar, Baner): Professional receipts > Rs 50 lakh. Applies regardless of practice form (individual, partnership, LLP).

12 Tax Audit Services Included

ServiceWhat We Do
Applicability AssessmentDetermining Section 44AB applicability: turnover/receipts, cash 5% test, presumptive status, opt-out triggers. Threshold planning for current and upcoming FYs.
Books of Accounts VerificationCash book, ledger, journal, bank books, stock register, sales/purchase registers, expense vouchers. Completeness, accuracy, and accounting standards compliance.
Form 3CD Preparation (41+ Clauses)Detailed statement: turnover, depreciation, S.40A(3) cash, S.43B statutory, TDS/TCS, GST reconciliation, specified transactions, loans, capital gains - all clauses covered.
Form 3CA / 3CB PreparationAudit report: Form 3CA (already audited under Companies Act) or Form 3CB (others). Qualifications, observations, compliance status.
GST-IT Turnover ReconciliationClause 44: GSTR-1/GSTR-3B turnover vs books vs IT turnover. Explain timing differences, credit notes, exports, SEZ, branch transfers. Critical for Pune IT and manufacturing.
TDS/TCS Compliance VerificationVerify TDS on salary, rent, professional fees, contractors, interest. Deposit within due dates. Report non-deduction or late deposit in Form 3CD.
Depreciation ScheduleIncome Tax Act WDV method, correct rates, additions/deletions, additional depreciation (manufacturing). Reconcile with books depreciation.
S.40A(3) Cash Payment VerificationCash expenditure > Rs 10,000/day/person disallowed. Critical for Pimpri-Chinchwad manufacturing/trading with vendor cash payments.
S.43B Statutory Payment CompliancePF, ESI, GST, professional tax, interest on term loans. Payment within due date for claiming deduction. Key for Pune manufacturers.
Electronic Filing on PortalUpload Form 3CA/3CB + 3CD on incometax.gov.in via CA login. Coordinate client acceptance. File before 30 September.
Post-Audit ITR FilingITR-3/ITR-5/ITR-6 by 31 October. Ensure consistency with tax audit report. Mismatch triggers scrutiny.
Presumptive Taxation Advisory44AD/44ADA opt-in/opt-out analysis. 5-year lock-in tracking. Income level evaluation. Avoid inadvertent audit triggers.
Our Process

6-Step Tax Audit Process in Pune

Tax audit reports filed on incometax.gov.in. Assessment jurisdiction: CIT Pune-1/2/3. Audit report deadline: 30 September. ITR: 31 October. Patron coordinates from its Wagholi office.

Step 1

Determine Applicability and Appoint CA

Check turnover against Rs 1 Cr/Rs 10 Cr threshold. Professionals check Rs 50 lakh. Presumptive taxpayers check income rate. Appoint practicing CA with valid Certificate of Practice. If changing CA, inform previous auditor in writing. Patron's CA team available for all Pune businesses.

Applicability confirmedCA appointed
Assessed01
Step 2

Compile Books and Supporting Documents

Financial statements, bank statements, invoices, TDS certificates, GST returns, PF/ESI challans, depreciation schedule, loan statements. For Hinjewadi/Kharadi IT: FIRC certificates. For Pimpri-Chinchwad manufacturing: raw material records, factory overhead allocation.

Documents compiledPre-audit checklist done
Books CompiledP&L + BS + TDS + GSTAudit Ready
Compiled02
Step 3

CA Conducts Verification and Examination

Turnover computation, expense verification, S.40A(3) cash disallowance, S.43B statutory payments, depreciation (IT Act vs books), TDS/TCS compliance, GST-IT reconciliation, capital gains, related party transactions. Each Form 3CD clause verified against records.

Books verifiedDisallowances identified
CA Verification41+ Clauses CheckedFindings Documented
Verified03
Step 4

Prepare Form 3CD (Statement of Particulars)

41+ clauses: Clause 12/13 (turnover), Clause 14 (accounting method), Clause 18 (depreciation), Clause 21 (S.40/40A disallowances), Clause 26 (S.43B), Clause 27 (TDS/TCS), Clause 30 (transfer pricing), Clause 44 (GST-IT reconciliation). Each clause with supporting data.

3CD preparedAll clauses documented
Form 3CD41+ Clauses CompleteStatement Ready
Prepared04
Step 5

File Audit Report Electronically

Form 3CA/3CB + Form 3CD filed electronically on incometax.gov.in via CA login. Taxpayer accepts/rejects on their portal. Deadline: 30 September (30 November for transfer pricing S.92E). Patron files all reports well before deadline.

Report filed by 30 SepTaxpayer acceptance done
incometax.gov.in3CA/3CB + 3CD FiledCIT Pune-1/2/3 Jurisdiction
Filed05
Step 6

File ITR by 31 October and Follow Up

ITR-3 (individuals/HUFs), ITR-5 (firms, LLPs), ITR-6 (companies) by 31 October. Data must be consistent with tax audit report - mismatch triggers scrutiny. Monitor for S.143(1) intimation, demand notices, refund status. Patron files ITR for all Pune audit clients.

ITR filed by 31 OctPost-filing monitored
ITR Filed31 Oct | ConsistentAudit Complete
Complete06

Documents Required for Tax Audit in Pune

  • Financial Statements - Trial balance, P&L, balance sheet
  • Books of Accounts - Cash book, bank book, ledger, journal, sales/purchase register
  • Bank Statements - All accounts for full FY; bank reconciliation
  • Sales/Purchase Invoices - Complete set; GST invoices, credit/debit notes
  • Stock Records - Stock register, valuation method, closing stock as on 31 March
  • Expense Vouchers - Rent, salary, contractor, professional fees, utilities, travel, repairs
  • TDS/TCS Records - Form 26AS, TDS certificates (16/16A), return acknowledgments
  • GST Returns - GSTR-1, GSTR-3B, GSTR-9 for GST-IT turnover reconciliation
  • Depreciation Schedule - Fixed asset register, additions/deletions, IT Act rates
  • PF/ESI Challans - Monthly payment challans with dates for S.43B verification
  • Loan Statements - Term loan, working capital, OD showing interest and principal

Pune-Specific: For IT companies in Hinjewadi/Kharadi billing foreign clients: FIRC/e-BRC certificates and SOFTEX forms. For manufacturing in Pimpri-Chinchwad claiming additional depreciation: purchase invoices, installation certificates, put-to-use dates.

5 Common Tax Audit Issues for Pune Businesses

ChallengeImpactHow Patron Accounting Solves It
GST-IT Turnover Mismatch (Clause 44)Most scrutinised clause. Differences between GSTR-1/GSTR-9 and IT books from timing, credit notes, export exchange rates, SEZ, branch transfers. Pune IT and manufacturing face this commonly.Detailed reconciliation with explanation for every difference. Proactive preparation prevents scrutiny queries from CIT Pune.
S.40A(3) Cash Payment DisallowanceCash > Rs 10,000/day/person disallowed. Pimpri-Chinchwad manufacturing/trading with unorganised sector vendor payments frequently trigger this.Every cash payment identified and reported in Form 3CD. Vendor payment mode documented.
S.43B Statutory Payment DelaysPF/ESI after due date, GST paid late, professional tax not deposited on time. Pune manufacturers with large workforces must deposit PF by 15th of following month.Monthly PF/ESI deposit tracking. Late deposit = deduction disallowed for that year. Calendar-based monitoring.
TDS Non-Deduction or Late DepositMissing TDS on rent (194-I), professional fees (194J), contractors (194C), salary. S.40(a)(ia) disallows entire expenditure if TDS not deducted.TDS compliance audit across all payment categories. Late deposit identified and reported in Form 3CD.
Presumptive Taxation ErrorsPune freelancers declaring below 8%/6% (44AD) or 50% (44ADA) without knowing audit is needed. Opting out within 5-year lock-in. Many surprised by audit requirement.Presumptive history verified. Audit applicability correctly reported. Advisory on optimal presumptive vs regular books decision.

Tax Audit Fees in Pune - 2026 Schedule

Fee ComponentAmount
Tax Audit (Proprietorship/Individual)Rs 8,000 - Rs 25,000 (Form 3CB + 3CD; up to Rs 5 Cr)
Tax Audit (Partnership/LLP)Rs 12,000 - Rs 35,000 (Form 3CB + 3CD; complexity-based)
Tax Audit (Company - 3CA + 3CD)Rs 15,000 - Rs 50,000 (already under statutory audit)
Tax Audit (Professional)Rs 8,000 - Rs 20,000 (doctors, lawyers, consultants, CAs)
GST-IT Turnover ReconciliationRs 5,000 - Rs 15,000 (Clause 44 detailed reconciliation)
Presumptive Taxation AdvisoryRs 3,000 - Rs 8,000 (44AD/44ADA opt-in/opt-out analysis)
Post-Audit ITR FilingRs 5,000 - Rs 15,000 (ITR-3/5/6 with audit report linkage)
Tax Audit + ITR + GST BundleRs 25,000 - Rs 75,000/year (complete annual compliance)
Transfer Pricing Audit (S.92E)Rs 25,000 - Rs 1,00,000 (Form 3CEB; MNC subsidiaries)

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free Tax Audit Service in Pune consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

Tax Audit Compliance Calendar (FY 2025-26)

StageEstimated Timeline
FY Ends31 March 2026 (close books, finalise accounts)
Appoint Tax AuditorApril-June 2026 (engage CA; provide preliminary data)
Books CompilationApril-July 2026 (finalise P&L, BS, schedules)
Tax Audit FieldworkJuly-August 2026 (CA verification and examination)
Form 3CD / 3CA-3CB PreparationAugust-September 2026 (CA prepares report)
Tax Audit Report Filing30 September 2026 (CA files on incometax.gov.in)
ITR Filing (Audited)31 October 2026 (ITR-3/5/6 consistent with audit)
Transfer Pricing Report (92E)30 November 2026 (Form 3CEB for international transactions)

Penalty (Section 271B): 0.5% of turnover/gross receipts, max Rs 1.5 lakh. Late filing or non-compliance attracts penalty. Reasonable cause defence available but not guaranteed. Start early: engage CA by April-May, compile by June-July, complete fieldwork by August. Patron targets mid-September completion from its Wagholi office.

Key Benefits

Why Choose Patron for Tax Audit in Pune

Pune Office - Wagholi

RTC Silver, Wagholi - serving Hinjewadi, Kharadi, Pimpri-Chinchwad, Baner, Koregaon Park, Hadapsar, Wakad, and all Pune localities. Walk-in for business owners and professionals.

Integrated CA Practice

Tax audit + statutory audit + GST audit from single service point. One CA team understands your entire financial profile. No duplication of effort across compliance reports.

Clause 44 GST-IT Expertise

Detailed GST-IT turnover reconciliation prepared proactively. Export exchange rate differences, credit notes, SEZ supplies, branch transfers - all explained. Prevents CIT Pune scrutiny queries.

Mid-September Completion

Audit report completed by mid-September, well before 30 September deadline. ITR filed by mid-October. No last-minute scrambles. 10,000+ businesses served across 15+ years.

Trusted by 10,000+ Businesses Across India

10,000+ Businesses | 4.9 Google Rating | 50,000+ Docs Filed | 15+ Years

Including IT companies, manufacturers, traders, professionals, freelancers, and e-commerce sellers across Pune. Offices in Pune, Mumbai, Delhi, Gurugram.

Tax Audit vs Statutory Audit vs Internal Audit

ParameterTax Audit (44AB)Statutory Audit (Companies Act)Internal Audit
AuthorityIncome Tax ActCompanies Act 2013Management / Board
Conducted ByPracticing CAPracticing CACA / Internal team
ScopeIncome tax complianceFinancial statement accuracyOperational controls
ReportForm 3CA/3CB + 3CDAudit Report per SA standardsInternal Audit Report
ApplicabilityBusiness > Rs 1 Cr / Prof > Rs 50 LAll companiesBoard discretion
Due Date30 September of AYAGM (within 6 months of FY)Per Board schedule
Penalty0.5% turnover, max Rs 1.5 lakhRs 25,000 - Rs 5 lakhNo statutory penalty

Related Audit and Compliance Services

Legal and Compliance Framework

Section 44AB: Business turnover > Rs 1 Cr (Rs 10 Cr if cash ≤ 5%) or professional receipts > Rs 50 L. Also S.44AB(d) for 44AD below 8%/6% and S.44AB(e) for 44ADA below 50% with income above exemption.

Section 44AD Opt-Out: Leave presumptive within 5 consecutive AYs = books + audit for next 5 AYs if income exceeds exemption.

Rule 6G: Prescribes Form 3CA, Form 3CB, and Form 3CD.

Section 271B: Penalty 0.5% turnover/receipts, max Rs 1.5 lakh. Reasonable cause defence under Section 273B.

Due Dates: Audit report: 30 Sep (30 Nov for TP). ITR: 31 Oct (30 Nov for TP). CIT Pune-1/2/3 jurisdiction.

Portal: Income Tax e-Filing Portal

FAQs - Tax Audit Service in Pune

Answers to common questions about tax audit under Section 44AB. Call +91 945 945 6700.

Quick Answers

What is tax audit? Examination of books by CA under Section 44AB. Mandatory for business turnover > Rs 1 Cr (Rs 10 Cr digital) or professional receipts > Rs 50 L. Report in Form 3CA/3CB + 3CD. Due: 30 September. Penalty: 0.5% turnover, max Rs 1.5 lakh.

Pune mein tax audit kaise karwayein? Practicing CA ko appoint karein. CA saare books check karega - sales, purchases, expenses, TDS, GST. Form 3CD mein 41+ clauses ka detail bharega. 30 September tak report file honi chahiye. ITR 31 October tak. Patron Pune se sab handle karta hai.

Freelancers ke liye tax audit kab? 44AD/44ADA pe 8%/6% ya 50% se kam income declare kiya aur total income exemption se upar hai - toh audit zaroori. 5-year lock-in se pehle opt-out kiya toh 5 saal audit.

30 September Deadline Is Firm - Start Now

The 30 September deadline for tax audit report filing is firm. Late filing: Section 271B penalty (0.5% turnover, max Rs 1.5 lakh). Start early: engage CA by April-May, compile by June-July, fieldwork by August. ITR deadline for audited assessees is 31 October - less than one month after audit deadline. ITR must be consistent with audit report - mismatch triggers scrutiny. E-commerce sellers: aggregate all platform turnover before concluding audit is not applicable.

Start tax audit today. Call +91 945 945 6700 or WhatsApp us. Patron targets mid-September completion.

Your Section 44AB Compliance, Handled by Pune CAs

Tax audit in Pune under Section 44AB is critical for businesses crossing Rs 1 Cr/Rs 10 Cr, professionals above Rs 50 lakh, and presumptive taxpayers. IT/SaaS companies in Hinjewadi and Kharadi, manufacturing in Pimpri-Chinchwad, healthcare professionals in Koregaon Park, freelancers in Baner, and e-commerce sellers in Wakad - Patron delivers Form 3CA/3CB + 3CD with GST-IT reconciliation, by mid-September.

Patron Accounting, Wagholi, Pune. Integrated tax audit + statutory audit + GST from single CA point. 10,000+ businesses, 15+ years, 4.9 Google rating.

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Content Created: 23 March 2026  |  Last Updated:  |  Next Review: 23 September 2026  |  Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed annually (Freshness Tier 1) to reflect ITR/audit due date changes, CBDT circulars, turnover threshold amendments, and Section 44AB proviso updates. Next review: September 2026.

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