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Tax Audit - Section 44AB

Mandatory compliance requirement for businesses and professionals crossing prescribed turnover or receipt limits under the Income Tax Act, 1961.

Due Date: Generally 30th September of the assessment year

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The objective of a tax audit is to ensure accuracy of financial records, proper reporting of income, and compliance with tax laws.

What is a Tax Audit?

A tax audit is an examination of books of accounts conducted by a Chartered Accountant to verify accuracy of financial statements and proper compliance with income tax provisions. The audit report is submitted in Form 3CA / 3CB along with Form 3CD.