complete guide to
tax audit filing
14 expert articles on tax audit under Section 44AB for AY 2026-27 — applicability, turnover limits, F&O trader turnover, Form 3CD, penalties, and due dates. Written and reviewed by a practising CA.
File Your Tax Audit with Shunya →Tax audit applicability under Section 44AB for AY 2026-27
Turnover thresholds for businesses and professionals, and the opt-out rule that catches people below the limit.
Read →Tax audit turnover limit — Rs 1 crore, Rs 10 crore, and Rs 50 lakh explained
The Rs 1 crore default, the Rs 10 crore digital relaxation, and the fixed Rs 50 lakh limit for professionals.
Read →How to calculate F&O turnover for tax audit purposes
The absolute-value method explained with a worked example — and why a loss year can still mean a high turnover.
Read →Penalty for not filing tax audit — Section 271B explained
How the 0.5%-of-turnover fee is calculated, when reasonable cause can waive it, and what else a late filing costs you.
Read →Form 3CA vs Form 3CB vs Form 3CD — complete guide
3CA vs 3CB explained side by side, plus a full breakdown of what's inside Form 3CD.
Read →Tax audit fees — what CAs charge and why
What determines the cost of a tax audit, and why very cheap quotes are usually a red flag.
Read →Tax audit for professionals — Section 44ADA and the Rs 50 lakh limit
The Rs 50 lakh threshold, how 44ADA presumptive taxation works, and the opt-out trap that catches professionals below the limit.
Read →Tax audit for proprietorships and partnership firms
Form 3CB specifics for proprietorships and firms, partner remuneration disclosure, and the most common mistakes.
Read →Tax audit due date for AY 2026-27 — extended to 21 October 2026
Why there are two separate deadlines, CBDT's extension history, and what to prioritise in the final two weeks.
Read →Belated and revised tax audit report — how it works
How belated filing works, the 31 December window, and when a revised Form 3CD is needed instead.
Read →The 44AD opt-out trap — when presumptive taxation triggers a mandatory audit
How the five-year presumptive taxation commitment works, and why traders and freelancers get caught by it most often.
Read →Tax audit documents checklist — what to keep ready
Separate checklists for businesses, professionals, and F&O traders — and what to digitise before you start.
Read →How the tax audit process works online — from documents to filing
The four-step process from applicability check to UDIN-tagged filing, and a realistic timeline.
Read →How to choose a CA for your tax audit — what actually matters online
What to verify before hiring a CA for your tax audit, and why location doesn't determine audit quality.
Read →Get it filed right, before 21 October
Shunya's CA team computes applicability, prepares Form 3CA/3CB and 3CD, and files your tax audit — fully online.
Get Started →