Applicability check
Whether a tax audit applies to you this year, based on turnover, receipts and profit.
All taxation services
Taxation
Tax Audit
FinAura prepares your books for tax audit and completes the tax audit report: Forms 3CA or 3CB with 3CD for the year to 31 March 2026, and from tax year 2026-27 Form 26 under the Income-tax Act, 2025, which replaces them. Every clause is backed by a schedule, and an associate practising Chartered Accountant we coordinate with certifies and signs the report.
- Certified by associate practising CAs
- Form 26 under the new Act
- Bangalore and across India
What is covered
What the Tax Audit Covers
From applicability to a certified report on the portal.
Books ready for audit
Accounts closed, reconciled and schedules prepared before the audit starts.
Clause-by-clause report
Every clause of the report answered with a schedule behind it.
TDS and GST checks
TDS defaults and GST data reviewed, since the report asks about both.
Certification
Report certified and signed by an associate practising Chartered Accountant we coordinate with.
Filing
Report filed on the portal and accepted by you.
How the month runs
How the Tax Audit Runs
Check, prepare, audit, certify and file.
Step 1
Check
- Applicability confirmed
- Books reviewed
- Gaps listed
Step 2
Prepare
- Schedules built
- TDS reviewed
- GST matched
Step 3
Audit
- Clauses answered
- Queries resolved
- Report drafted
Step 4
Certify and file
- Report signed
- Uploaded
- You approve
Your part
What We Need From You
- 01Books for the year
- 02Fixed asset and loan details
- 03TDS and GST returns
- 04Explanations for unusual items
Our part
What You Get
- A clear answer on applicability
- Books and schedules ready
- Tax audit report certified and filed
- Issues found early, while they can be fixed
A common question
What changed in the tax audit under the new Act?
The tax audit moves from Section 44AB to Section 63 of the Income-tax Act, 2025, and the three forms 3CA, 3CB and 3CD are combined into one, Form 26, under the Income-tax Rules, 2026. Audits of the year to 31 March 2026 still use the old forms; Form 26 applies from tax year 2026-27.
The work underneath is the same: books that hold up, and a schedule behind every clause.
See financial statementsForm 26Certified and filed
SchedulesOne behind every clause
BooksClosed and reconciled
Who it is for
Who We Do Tax Audits For
Businesses above the limit
Turnover or receipts that bring a tax audit.
Professionals
Doctors, consultants and architects above the limit.
Presumptive taxpayers
Where declared profit is below the presumptive rate.
Firms and LLPs
Partners' accounts and remuneration checked.
The rules, in plain English
What the Law Says
Income-tax Act, 2025
In force from 1 April 2026
Income earned up to 31 March 2026 is still assessed under the Income-tax Act, 1961. From 1 April 2026 the 2025 Act applies, with a single 'tax year', renumbered sections and new form numbers under the Income-tax Rules, 2026.
Official source: incometax.gov.inIncome-tax Act, 2025
Section 63
Businesses and professions above the prescribed limits get their accounts audited and furnish the audit report by the due date (Section 44AB under the 1961 Act).
Official source: incometax.gov.inIncome-tax Rules, 2026
Form 26
The tax audit report and statement of particulars, combining what were Forms 3CA, 3CB and 3CD.
Official source: incometax.gov.inThis is general information, not advice for your situation; we confirm what applies to you before any work starts.
Questions we get asked
Tax Audit Questions, Answered
Who needs a tax audit?
Businesses and professionals whose turnover or gross receipts cross the limits set by law, and some who declare profits below presumptive rates. The limits change, so we check yours every year.
What is Form 26?
The tax audit report under the Income-tax Rules, 2026. It replaces Forms 3CA, 3CB and 3CD from tax year 2026-27; audits of the year to 31 March 2026 still use the old forms.
Is a tax audit different from a statutory audit?
Yes. A statutory audit under company law gives an opinion on the financial statements; a tax audit reports on tax-related particulars under income-tax law. A company may need both.
Who signs the tax audit report?
A practising Chartered Accountant. We prepare the report, and an associate practising Chartered Accountant we coordinate with certifies and signs it.
Often Taken Together
All 16 Taxation services01TaxationIncome Tax ReturnsReturns for individuals, proprietors, partnership firms, LLPs and companies, with the computations checked by a Chartered Accountant.02TaxationGST Annual Return and ReconciliationAnnual returns and reconciliation statements prepared with the books, so year-end filings match what was reported through the year.03TaxationTDS and TCS ComplianceDeductions checked at source, challans paid, quarterly returns filed and certificates issued to your vendors and employees.04TaxationAdvance Tax and Tax PlanningInstalments worked out from your actual numbers, and planning done during the year rather than after it.05Accounting & FinanceAccounting & BookkeepingClean, current books every month, reviewed by a Chartered Accountant.06Systems & ControlsInternal Audit & ControlsInternal audit, controls design and testing, SOP and process implementation.