Section 44AB income tax audit with Form 3CA/3CB and 3CD, GSTR-9C GST reconciliation audit, and Transfer Pricing studies with Form 3CEB — prepared by specialist CAs, filed on time.
What we do
Practice areas.
01
Income Tax Audit (Section 44AB)
Mandatory audit for businesses above the turnover threshold — Form 3CA/3CB and detailed Form 3CD reporting.
Form 3CA (for companies with statutory audit)
Form 3CB (for others — proprietorships, firms, LLPs)
Not yet. For AY 2026-27 (income earned in FY 2025-26), the tax audit continues under Section 44AB of the IT Act 1961 with Forms 3CA, 3CB, and 3CD. The new IT Act 2025 — effective for income earned from 1 April 2026 onwards — introduces Form 26 to replace Forms 3CA/3CB/3CD and Section 63 to replace Section 44AB. These new forms will first apply for AY 2027-28 filings (next year). The audit purpose and scope remain identical — only the form numbers and section references change.
Is GSTR-9C still a CA-audited statement?
No. Since FY 2021-22, GSTR-9C is a self-certified reconciliation statement filed directly by the taxpayer — no separate CA certification or GST audit is required. The old Section 35(5) CA/CMA appointed GST audit has been abolished.
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