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Tax Audit Service in Delhi - Section 44AB Compliance for Businesses and Professionals

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Governing Section: Section 44AB, Income Tax Act 1961 (renumbered Section 63 under IT Act 2025)

Business Threshold: Turnover > Rs 1 crore (Rs 10 crore if 95%+ transactions are digital) | Profession > Rs 50 lakh

Due Date: Tax audit report by 30 September | ITR for audit cases by 31 October

Fees: From Rs 7,999 for tax audit and Form 3CA/3CB-3CD filing

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Overview What is Tax Audit Who Needs It Services Process Documents Challenges Fees Timeline Why Patron Comparison FAQs

Tax Audit in Delhi - Overview

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

Tax audit under Section 44AB of the Income Tax Act, 1961 is a mandatory examination of books of accounts by a Chartered Accountant for businesses with turnover exceeding Rs 1 crore (Rs 10 crore if 95%+ transactions are digital) and professionals with gross receipts exceeding Rs 50 lakh. The CA files Form 3CA/3CB with Form 3CD electronically on incometax.gov.in by 30 September. Taxpayer files ITR by 31 October. Non-compliance: fee of 0.5% of turnover or Rs 1,50,000 (whichever is lower).

Delhi's business landscape spans wholesale traders in Chandni Chowk and Karol Bagh handling crores in mixed cash-and-digital transactions, manufacturers in Okhla Industrial Area with complex production costs, IT service companies in Nehru Place with inter-state revenue recognition, professionals at Connaught Place crossing the Rs 50 lakh threshold, and corporates at Aerocity requiring combined statutory and tax audit. Learn more about Tax Audit across India.

The Rs 1 crore vs Rs 10 crore threshold distinction is critical for Delhi trading sector - a Chandni Chowk trader processing Rs 8 crore turnover with even 6% cash transactions falls under Rs 1 crore threshold. A fully digital Nehru Place business with Rs 9 crore turnover may be exempt. After tax audit, coordinate with Income Tax Return, Statutory Audit, and GST Audit.

Content is reviewed quarterly for accuracy.

What is Tax Audit Under Section 44AB?

Tax audit under Section 44AB is a mandatory examination of a taxpayer's books of accounts by an independent Chartered Accountant from an income tax perspective. The CA verifies that income, expenses, deductions, and tax calculations are correctly recorded and reported.

Tax audit differs from statutory audit (Companies Act - financial statement opinion) and GST audit (GST reconciliation). Tax audit focuses specifically on income tax compliance - verifying TDS deductions, depreciation calculations, Section 40A(3) cash payment limits, disallowances, and prescribed deduction computations across 44 clauses of Form 3CD.

For Delhi companies already undergoing statutory audit, the CA files Form 3CA certifying the statutory audit exists. For Delhi proprietors, partnerships, and LLPs not audited under any other law, the CA files Form 3CB. Both filed with Form 3CD electronically on incometax.gov.in with the CA's UDIN. Coordinate with TDS Return Filing and Income Tax Return.

Key Terms for Tax Audit in Delhi:

Section 44AB: Income Tax Act 1961 provision mandating tax audit (Section 63 under IT Act 2025)
Form 3CA: Tax audit report for companies already audited under Companies Act
Form 3CB: Tax audit report for proprietors/partnerships/LLPs not audited elsewhere
Form 3CD: 44-clause statement of particulars filed with 3CA or 3CB
Rs 10 Cr Threshold: Enhanced threshold if cash receipts AND payments each below 5% of total
ICAI 60-Cap: From April 2026 - each CA limited to 60 tax audits annually

CA Audited Form 3CD

Who Needs Tax Audit in Delhi?

Tax audit is mandatory under Section 44AB for:

Businesses with turnover > Rs 1 crore - Delhi proprietorships, partnerships, LLPs, companies in Chandni Chowk, Lajpat Nagar, Okhla, Karol Bagh
Businesses with turnover > Rs 10 crore (95%+ digital) - Cash receipts AND payments each <= 5% of total. Strict year-round tracking required
Professionals with gross receipts > Rs 50 lakh - CAs, lawyers, doctors, architects, consultants at Connaught Place, Greater Kailash, Defence Colony. No digital relaxation for professionals
Presumptive 44AD opt-out - 5-year tax audit lock-in regardless of turnover
Section 44ADA below 50% - Professionals declaring profit below 50% of gross receipts
Delhi companies (statutory + tax audit) - Combined audit required if turnover above threshold

Tax Audit Services Included

Service	What We Do
Threshold Applicability Assessment	Rs 1 Cr / Rs 10 Cr (95% digital) / Rs 50 lakh professional / presumptive taxation trigger evaluation.
Books of Accounts Finalisation	Trial balance, ledger, bank reconciliation, GST and TDS reconciliation, draft financial statements.
Tax Audit Execution	Revenue verification, expense testing, TDS compliance (194C/J/H/I/Q), depreciation (Section 32), 40A(3), 43B, Chapter VI-A.
Form 3CA/3CB + 3CD Filing	CA prepares and uploads on incometax.gov.in with UDIN. 44 clauses of Form 3CD.
Taxpayer Acceptance Coordination	Guide taxpayer through acceptance on e-filing portal under Pending Actions > Tax Audit Reports.
ITR Preparation and Filing	ITR-3/5/6 prepared post-audit acceptance. Data pulled from audit report. Filed by 31 October.
Combined Statutory + Tax Audit	For Delhi companies - single coordinated engagement, one CA team, one timeline.
TDS Compliance Review	Section 194C/J/H/I/Q compliance verification with Form 26AS/AIS reconciliation.
Books Preparation (if needed)	For Delhi businesses without in-house accounting - full bookkeeping to audit-ready state.

Our Process

Tax Audit Process in Delhi

Our CA team handles end-to-end tax audit from Patron's Rohini office. April-September timeline with combined statutory + tax audit for Delhi companies.

Step 1

Determine Applicability and Appoint CA

Assess threshold crossing - Rs 1 crore / Rs 10 crore (95% digital) / Rs 50 lakh. For Delhi traders, track 95% digital compliance year-round. Appoint CA early (April-May) - with ICAI 60-audit cap from April 2026, availability tightens as filing season approaches.

Threshold assessmentApril-May engagement

Threshold01

Step 2

Finalise Books of Accounts

Close trial balance, reconcile bank accounts, complete GST reconciliation (GSTR-1 vs 3B vs books), reconcile TDS with Form 26AS/AIS, prepare draft financials. Delhi trading firms with high volumes require invoice-level reconciliation.

Trial balance26AS/AIS reconciled

Reconciliation02

Step 3

CA Conducts Tax Audit Fieldwork

CA examines books, verifies income/expenses, checks TDS (194C/J/H/I/Q), Section 32 depreciation, 40A(3) cash payments > Rs 10,000 disallowance, Section 43B statutory dues, all 44 clauses of Form 3CD. Okhla manufacturers: inventory and Section 145A focus.

TDS verification44 clauses

Fieldwork03

Step 4

Prepare and Upload Form 3CA/3CB + 3CD

CA prepares Form 3CA for Delhi companies (statutory audit done) or Form 3CB for proprietors/partnerships/LLPs. Form 3CD alongside (44-clause statement). Uploaded on incometax.gov.in with CA credentials and UDIN. Deadline: 30 September 2026.

UDIN generated30 Sep deadline

Upload04

Step 5

Taxpayer Accepts Report on E-Filing Portal

Delhi taxpayer logs into incometax.gov.in, navigates to Pending Actions > Tax Audit Reports, reviews uploaded report, and accepts. If errors: rejected with reasons, CA re-uploads corrected version. After acceptance, audit report linked to ITR.

Portal acceptanceLinked to ITR

Accepted05

Step 6

File ITR by 31 October

After audit acceptance, file ITR-3 (business/profession) / ITR-5 (firms) / ITR-6 (companies) by 31 October 2026. ITR pulls data from accepted audit report. Transfer pricing cases: ITR by 30 November 2026. Patron files with all schedules and computations.

31 Oct ITRTP cases 30 Nov

Complete06

Documents Required for Tax Audit in Delhi

Books of Accounts: Trial balance, general ledger, cash book, bank book, journal entries.
Bank Statements: All bank accounts for the full financial year with reconciliation.
Sales and Purchase Registers: Invoice-level records with GST details.
TDS Certificates and Form 26AS/AIS: All TDS deducted and received. Form 26AS for credit verification.
Fixed Asset Register: Additions, disposals, depreciation schedule under Section 32.
Inventory Records: Stock register, valuation method, physical count for Delhi manufacturers/traders.
GST Returns: GSTR-1, GSTR-3B for turnover reconciliation.
Previous Year ITR and Audit Report: For opening balance and brought-forward loss verification.
Loan and Interest Documents: Bank loan statements, interest certificates.

Common Tax Audit Challenges in Delhi

Challenge	Impact	How Patron Accounting Solves It
Rs 1 Cr vs Rs 10 Cr Threshold for Traders	Chandni Chowk, Karol Bagh, Sadar Bazar: mixed cash-digital tracking across thousands of transactions	Year-round 95% digital compliance monitoring and reporting
TDS Non-Compliance Discovery	TDS shortfalls on rent (194I), professional fees (194J), contractor (194C), 194Q above Rs 50 lakh	Pre-audit TDS reconciliation with 26AS/AIS identifies gaps before reporting
Section 40A(3) Cash Payment Disallowance	Payments > Rs 10,000 in cash disallowed for Chandni Chowk, Lajpat Nagar businesses	Cash payment register maintained year-round with alerts on limit breach
Presumptive 44AD Opt-Out Trap	5-year mandatory tax audit lock-in regardless of turnover after opt-out	44AD/44ADA decision advisory with 5-year forward planning
Combined Statutory + Tax Audit	Delhi Pvt Ltd companies need both - different CAs cause coordination complexity	Single integrated CA team for both audits under one engagement

Tax Audit Fees in Delhi

Fee Component	Amount
Tax Audit (Proprietor/HUF)	From Rs 7,999
Tax Audit (Partnership/LLP)	From Rs 9,999
Tax Audit (Company Combined with Statutory)	From Rs 14,999
Tax Audit + ITR Filing	From Rs 12,999
Professional Tax Audit (Gross Receipts > Rs 50L)	From Rs 9,999
Books Finalisation + Tax Audit	From Rs 19,999
Patron Accounting Professional Fees	Starting from INR 7,499 (Exl GST and Govt. Charges)

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 in Delhi consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

Tax Audit Timeline in Delhi (FY 2025-26)

Stage	Estimated Timeline
April-May 2026	Appoint CA, start book finalisation (60-audit cap tightens availability)
June-July 2026	Audit fieldwork - CA examines books, verifies entries
August 2026	Form 3CA/3CB + 3CD drafting and review
30 September 2026	Tax audit report filing deadline - CA uploads on incometax.gov.in
October 2026	Taxpayer accepts report + ITR preparation
31 October 2026	ITR filing deadline for audit cases
30 November 2026	ITR deadline for transfer pricing cases

City Processing Note: Tax audit report and ITR filed entirely online through incometax.gov.in. No physical filing at any Delhi IT office. CA uploads using CA login; taxpayer accepts through taxpayer login. Patron's Rohini office handles complete audit and filing process for Delhi businesses and professionals.

Key Benefits

Why Choose Patron for Tax Audit in Delhi

Delhi Trading Sector Expertise

Deep understanding of Chandni Chowk, Lajpat Nagar, Karol Bagh trading - cash/digital threshold tracking, inventory valuation, 40A(3) identification.

Combined Statutory + Tax Audit

One CA team, one timeline for Delhi companies. Reduces cost, eliminates duplication, ensures consistency.

Delhi Office - Rohini

On-site audit at Delhi client premises - inventory verification, fixed asset checks, management discussions across all Delhi localities.

60-Audit Cap Compliant

Patron manages audit allocation within ICAI's 60-audit cap ensuring every report is valid and not challengeable.

April-September Timeline

Early engagement April-May gives adequate time for book finalisation, audit fieldwork, and report filing before 30 September deadline.

Integrated Audit Suite

Tax + Statutory + GST + TDS compliance under one CA team. Delhi company above Rs 10 Cr gets complete coordination.

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"The statutory audit was clean and completed well before deadline. No last-minute rush."
- MD, Trading Firm, Delhi

"Our GST filing is always on time since we moved to Patron."
- CFO, Manufacturing, Delhi

Patron vs Local CA Firms in Delhi

Factor	Patron Accounting	Typical Delhi CA
Combined Audit	Statutory + Tax + GST under one roof	Usually separate engagements
Threshold Tracking	95% digital monitoring for traders year-round	Assessed only at year-end
Pricing	From Rs 7,999 (transparent)	Rs 8,000 - Rs 50,000 (varies)
Timeline	April start, September filing	August start, deadline pressure
ICAI Cap	Managed within 60-audit limit	May be over-committed
Delhi Office	Rohini office for fieldwork	Varies

Related Services

Complete your income tax and audit compliance stack:

Tax Audit India - National overview
Income Tax Return - ITR filing for audit cases
Statutory Audit - Companies Act Section 143 audit
GST Audit - GSTR-9C reconciliation
TDS Return Filing - Quarterly TDS compliance
Secretarial Audit - Section 204 governance audit

Tax Audit - Legal Framework

Governing Section: Section 44AB, Income Tax Act 1961 (renumbered Section 63 under IT Act 2025). Rule 6G - audit report forms.

Thresholds: Business turnover > Rs 1 crore (Rs 10 crore if cash receipts/payments each <= 5%). Profession gross receipts > Rs 50 lakh. Presumptive: 44AD opt-out (5-year lock-in), 44ADA below 50%.

Forms: 3CA + 3CD (audited under other law) OR 3CB + 3CD (not audited). Under IT Rules 2026: Form 26 replaces 3CA/3CB/3CD for new filings.

Due Dates (FY 2025-26): Tax audit report: 30 September 2026. ITR audit cases: 31 October 2026. TP cases: report 31 October, ITR 30 November 2026.

Fee (Section 271B): 0.5% of turnover or Rs 1,50,000 (lower). Budget 2026 converted from penalty to fee. No fee on reasonable cause.

ICAI 60-Audit Cap: Separate from 20-company audit limit. From April 2026.

Source: incometax.gov.in.

FAQs - Tax Audit in Delhi

Common questions about Section 44AB, Form 3CA/3CB/3CD, and tax audit for Delhi businesses and professionals

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Who needs tax audit under Section 44AB in Delhi?

Delhi businesses with turnover > Rs 1 crore (Rs 10 crore if 95%+ digital transactions) and professionals with gross receipts > Rs 50 lakh. Also: presumptive taxation opt-out under 44AD, 44ADA professionals declaring below 50%. Covers Delhi trading, manufacturing, and professional services firms.

What is the Rs 10 crore threshold for Delhi traders?

Enhanced Rs 10 crore threshold applies only if cash receipts <= 5% of total receipts AND cash payments <= 5% of total payments. For Chandni Chowk, Lajpat Nagar, Karol Bagh with mixed cash-digital ops, 95% test must be tracked throughout the year. One large cash receipt can push below 95%.

What is the due date for tax audit for FY 2025-26?

Tax audit report (Form 3CA/3CB + 3CD) by 30 September 2026. ITR for audit cases by 31 October 2026. Transfer pricing cases: audit report 31 October, ITR 30 November 2026. CBDT may extend via circulars but target standard deadlines.

What is the penalty for not getting tax audit done?

Section 271B: 0.5% of total sales, turnover or gross receipts, or Rs 1,50,000, whichever is lower. Budget 2026 converted from penalty to fee reducing litigation risk. No fee if reasonable cause established (illness, natural disaster, CA resignation).

Can the same CA do statutory audit and tax audit?

Yes. Most efficient approach - same CA already has access to all financial records. For Delhi companies: statutory audit feeds into Form 3CA (certifying accounts audited), CA additionally prepares Form 3CD. Patron provides combined statutory + tax audit under one engagement.

What is the ICAI 60-audit cap from April 2026?

ICAI capped tax audits at 60 per Chartered Accountant from April 2026. Separate from existing 20-company audit limit under Section 141(3)(g). Delhi businesses should verify CA is within 60-cap - audit by over-capped CA may be challenged by department.

How is tax audit different from statutory audit and GST audit?

Tax audit (44AB): income tax compliance - TDS, depreciation, disallowances. Statutory audit (S.139 Companies Act): financial statement true and fair view. GST audit (GSTR-9C): GST return reconciliation with books. Delhi company above Rs 10 crore may need all three. Patron coordinates on single timeline.

What forms are filed for tax audit?

Form 3CA + 3CD if accounts already audited under other law (Companies Act). Form 3CB + 3CD if not audited elsewhere (proprietors, partnerships, LLPs). Form 3CD has 44 clauses covering TDS, depreciation, disallowances, inventory, loans, related party transactions.

Quick Answers

Tax audit kab mandatory hai? Business turnover Rs 1 crore se zyada (Rs 10 crore agar 95%+ digital). Professional receipts Rs 50 lakh se zyada. 44AD opt-out kiya toh 5 saal tak mandatory.

Due date kya hai? Audit report 30 September 2026. ITR 31 October 2026. TP cases mein ITR 30 November 2026.

Penalty kitni hai? 0.5% turnover ya Rs 1,50,000, jo bhi kam ho. Budget 2026 mein penalty se fee mein convert kiya gaya.

Don't Miss the 30 September Deadline

Tax audit report must be filed by 30 September - just 6 months after FY end. Starting April-May gives adequate time for book finalisation (May-June), audit fieldwork (June-August), report preparation (August-September). With ICAI 60-audit cap from April 2026, Delhi CAs filling slots earlier. Late engagement risks rushed audit, Form 3CD errors, missed deadline - fee of 0.5% turnover or Rs 1,50,000.

Delhi business or professional needs tax audit? Call +91 945 945 6700 or WhatsApp us.

Get Tax Audit in Delhi - Start Today

Tax audit under Section 44AB is critical annual compliance for Delhi businesses and professionals - from Chandni Chowk wholesalers navigating Rs 1 Cr vs Rs 10 Cr digital threshold to Connaught Place professionals crossing Rs 50 lakh and Okhla manufacturers requiring combined statutory + tax audit.

Patron Accounting's Rohini office provides end-to-end tax audit - from threshold assessment through Form 3CA/3CB-3CD filing to ITR completion. Combined statutory + tax + GST audit under one roof.

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Patron Accounting provides CA-conducted tax audit under Section 44AB in all major cities across India

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Content Created: 15 April 2026 | Last Updated: 15 April 2026 | Next Review: 15 October 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP

This content is reviewed every 6 months by our CA team. Section 44AB thresholds, Form 3CA/3CB/3CD requirements, ICAI 60-audit cap, and CBDT circulars are verified against incometax.gov.in.