Tax audit under Section 44AB culminates in Form 3CD, where the chartered accountant reports specified particulars about books, compliance, and disclosures.
Prepare these schedules
- Fixed assets and depreciation as per Income Tax Act
- Related-party and international transactions if applicable
- TDS defaults and late deposit interest
- Reconciliation with GSTR-9 and financial statements
Start early with tax audit checklist, Section 44AB overview, and internal audit.
