Tax Audit in Guwahati

Tax audit under section 44AB of the Income Tax Act for businesses and professionals in Assam, with Form 3CA/3CB and 3CD filed before the due date.

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Tax Advisory & Litigation

What is Tax Audit?

A tax audit is a Chartered Accountant’s examination of the books of a business or profession whose turnover crosses the limits in section 44AB, reported in Form 3CD. GBA conducts the audit, prepares the clauses and files the report on the portal.

What to bring

Books of account and bank statements for the year
GST returns and TDS returns filed
Fixed asset register and loan statements

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Who needs this?

Businesses with turnover above the section 44AB threshold in the financial year
Professionals with gross receipts above the professional threshold
Taxpayers opting out of presumptive taxation who declare lower profit than the deemed rate
Clients whose auditor needs to be appointed early enough to meet 30 September

What does GBA do?

Confirm whether the audit applies, including the cash-receipt and payment tests
Verify books, vouchers, TDS compliance, GST reconciliation and related-party disclosures
Prepare all clauses of Form 3CD with working papers
File Form 3CA or 3CB with 3CD and coordinate the return so both go in on time

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How the work runs

How does an engagement with GBA work?

The same four steps whether it is a single return or a multi-year appeal.

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Tell us the problem

Call, WhatsApp or use the enquiry form. A partner calls back to understand the issue and the deadline, if there is one.

Share the documents

You get a short checklist of what to send. Scans over WhatsApp or email are fine; originals only when a filing needs them.

Get a written plan and fee

Before any work starts you receive what will be done, by when, and the professional fee. No percentage-based or surprise charges.

We file, represent and follow through

Returns are e-verified, notices are replied to, appeals are argued. You are told when each step is complete and what comes next.

Questions about this service

What is the due date for a tax audit report?

The tax audit report is normally due by 30 September following the financial year, and the related return by 31 October. Both dates are occasionally extended by the CBDT.

What happens if a tax audit is not done?

A penalty under section 271B of 0.5 percent of turnover, up to Rs 1,50,000, can be levied unless there is reasonable cause. The return is also treated as defective in some cases.

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Handled by

CA Ganesh Bajoria

Founder and Principal, Chartered Accountant

Founded the firm in Guwahati in 2012. Leads the Income Tax advisory and litigation practice: assessments, reassessments and appeals before CIT(Appeals) and the ITAT, along with tax audit and business advisory for the firm’s established clients.

Both partners are members of the Institute of Chartered Accountants of India (ICAI).