
<p class="wp-block-paragraph"> Hello Dear CA Students,</p>



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<p class="wp-block-paragraph"><em>We are Sharing With You Step by Step TAX AUDIT PROCESS . So kindly Check Out our www.castudynotes.com website and ALL the Best for Your upcoming Exams.</em></p>
<cite>CA STUDY NOTES</cite></blockquote>


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<h2 class="wp-block-heading has-text-align-center has-highlight-color has-text-color has-link-color wp-elements-2eae1814ce6f4aac064a092089c0fd88"><strong>Step by Step TAX AUDIT PROCESS </strong>:</h2>



<p class="has-black-color has-text-color has-link-color wp-elements-245082bf65122054cf037086b5566ffa wp-block-paragraph"><br><br>1<strong>.Determine applicability of tax audit:</strong><br>*Business threshold- Turnover>1 Cr.(or 10 Cr. if cash transactions<;5%)<br>*Profession threshold- Gross receipts>50 lakhs(or 75 lakhs if cash transactions<;5%)<br><br>Sec.44AD(presumptive scheme)/44ADA/44AE- Special cases apply<br><br>2.<strong>Gather all required docs:</strong><br>* Financial statements<br>* Ledger accounts<br>* Bank Statements<br>* TDS and GST returns<br>* Previous tax audit reports( if applicable)<br>* Loan details, cash transactions<br><br>3<strong>. Verify books of accounts:</strong><br>* Check books are maintained as per section 44AA<br>* Bank reconciliation<br>* Stock records and valuation<br>* Verify TDS details with form 26AS<br>* Verify GST reconciliation with GST sheet prepared<br><br>4. <strong>Check disallowances:</strong><br>* Disallow cash payments>10000<br>* Late PF payments<br>* Depreciation as per Co.&#8217;s Act<br>* Related party transactions<br><br>5. <strong>Ensure accounting policies (AS, Ind-AS) properly followed</strong>.<br><br>6. <strong>Prepare and file tax audit report</strong><br>* Form 3CA: if audit already done under another law(e.g. Companies Act)<br>* Form 3CB: If no audit under any other law<br>* Form 3CD: Tax audit report (Annexure to 3CA/3CB)<br><br>7. <strong>Upload tax audit report on Income tax portal:</strong><br>* Use Chartered Accountant’s login<br>* Upload Form 3CA/3CB + 3CD with Digital Signature<br>* Taxpayer must accept the audit report in their portal login.<br><br><strong>Hope it&#8217;ll find helpful!</strong></p>



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