Tax Audit · Panaji, Goa
Accurate, on-time tax audit under Section 44AB for businesses, professionals and firms in Goa — with correct Form 3CA / 3CB and Form 3CD reporting that keeps you penalty-free and audit-ready.
Overview
A tax audit under Section 44AB of the Income Tax Act verifies that a taxpayer's income, deductions, turnover and compliance are correctly reported. Once your turnover or gross receipts cross the prescribed limits, the audit is mandatory — and the report must reach the income-tax department before the due date to avoid penalties.
As experienced tax auditors in Goa, N D Savla & Associates prepare your Form 3CA/3CB and 3CD with precision, reconcile them with your GST and TDS filings, and identify disallowances and planning opportunities before they become problems. We also align the audit with your income tax return filing for a seamless year-end.
What's covered
End-to-end Section 44AB compliance, handled by qualified CAs.
Get a fixed-fee quote →We confirm whether Section 44AB applies based on turnover, receipts, cash limits and presumptive-taxation history.
Examination of books, vouchers, stock, depreciation and statutory dues to support the audit opinion.
Correct audit report format depending on whether your accounts are audited under another law.
Detailed, accurate reporting of turnover, payments, TDS, loans, disallowances and other prescribed clauses.
Matching of income, GST turnover and TDS to avoid mismatches and department notices.
Online filing of the report and coordination of taxpayer acceptance, well before the due date.
Our process
We confirm if and which clauses of 44AB apply to you.
Secure sharing of books, returns and supporting records.
Verification, reconciliation and accurate Form 3CD drafting.
Online filing and acceptance, comfortably ahead of deadline.
Frequently asked questions
It is an examination of the books of a business or profession by a Chartered Accountant to verify that income, deductions and compliance are correctly reported for income-tax. The auditor issues a report in Form 3CA or 3CB with detailed particulars in Form 3CD.
Generally for businesses with turnover above ₹1 crore — extended up to ₹10 crore where cash receipts and payments are each within 5% — and for professionals with gross receipts above ₹50 lakh. Certain presumptive-taxation cases also trigger it.
Form 3CA applies when accounts are already audited under another law; Form 3CB when they are not. Form 3CD is the detailed statement of particulars attached to either — covering turnover, depreciation, payments, TDS and disallowances.
Generally 30 September of the assessment year for the report, with the return due 31 October for audited taxpayers. Dates can be extended by the government; we file well in advance to be safe.
Under Section 271B, a penalty of 0.5% of turnover or gross receipts, up to ₹1,50,000, may apply unless there is reasonable cause. Timely filing avoids it entirely.
Companies and many LLPs already undergo a statutory audit and may also need a tax audit if turnover thresholds are crossed — in which case Form 3CA is used. We handle both together efficiently.
If you opt out after using presumptive taxation, or declare income below the deemed rate while exceeding the exemption limit, a tax audit may become mandatory. We assess and advise the most compliant route.
Book a free consultation. We review turnover and books, confirm 44AB applicability, prepare Form 3CA/3CB and 3CD accurately, and file before the due date on a transparent fixed fee.
Related audit services
Book a free consultation with a qualified Chartered Accountant in Goa. We'll confirm applicability and get your Section 44AB report filed on time — no obligation.