Tax Audit under Section 44AB — Thresholds, Forms & Due Dates
Business turnover > ₹1 Cr (₹10 Cr if ≥95% digital); profession receipts > ₹75L; 44AD/ADA declaring lower than presumptive — trigger 44AB. Report in Form 3CB-3CD (non-corporate) or 3CA-3CD (corporate), uploaded by CA before 30 September (extended to 7 October usually).
- Business ₹1 Cr (₹10 Cr digital)
- Profession ₹75L
- Below presumptive profit — audit triggered even if turnover is low
- Form 3CB-3CD (non-audit companies) / 3CA-3CD (audited companies)
- Due date: 30 September (audit) / 31 October (ITR filing)
Definition
Tax Audit (Section 44AB)
What is Tax Audit (Section 44AB)?
Business turnover > ₹1 Cr (₹10 Cr if ≥95% digital); profession receipts > ₹75L; 44AD/ADA declaring lower than presumptive — trigger 44AB. Report in Form 3CB-3CD (non-corporate) or 3CA-3CD (corporate), uploaded by CA before 30 September (extended to 7 October usually).
Key rules to remember
- Business ₹1 Cr (₹10 Cr digital)
- Profession ₹75L
- Below presumptive profit — audit triggered even if turnover is low
- Form 3CB-3CD (non-audit companies) / 3CA-3CD (audited companies)
- Due date: 30 September (audit) / 31 October (ITR filing)
Worked example
Mumbai F&O trader with ₹22L turnover but ₹3L loss: 44AB triggered because declaring lower than presumptive 6%; CA files Form 3CB-3CD by 30 Sep, ITR-3 by 31 Oct.
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