Overview
What is Tax Audit under Section 44AB?
Tax Audit under Section 44AB in East Godavari District — in brief
A tax audit under Section 44AB of the Income Tax Act is a mandatory audit of a taxpayer's books of account by a Chartered Accountant. It is required for businesses with turnover exceeding ₹1 crore (or ₹10 crore if cash receipts and payments are below 5% each) and professionals with gross receipts above ₹50 lakh. The CA prepares Form 3CA/3CB (audit report) and Form 3CD (detailed clause-by-clause statement), which are filed on the income tax portal before October 31 (or September 30 for transfer pricing cases). For clients in East Godavari district, Andhra Pradesh, Lorven Tax handles every step online with CA review and status updates.
Reviewed by the Lorven Tax CA team · Last updated 31 Oct 2026
- Service category
- Taxation
- Typical timeline
- September 30 each year (October 31 for non-transfer pricing audit cases)
- Government fee
- ₹0 (no government fee; penalty 0.5% of turnover up to ₹1.5 lakh for non-compliance)
- Professional fee
- Starts at ₹14,999
- Process
- 100% online, CA-reviewed
- Coverage
- East Godavari District (East Godavari district, Andhra Pradesh)
When this becomes important
- Before funding, a loan, a tender, an audit or major vendor onboarding
- When ownership, address, business activity or filing status changes
- After a notice, mismatch, portal query or department communication
What we verify before filing
- Legal name, PAN, address and authorised signatory consistency
- Thresholds, category rules, due dates and late-fee exposure
- Supporting documents, portal access and compliance history
- Income-tax jurisdiction
- Andhra Pradesh & Telangana region
Benefits
Why get Tax Audit under Section 44AB?
Mandatory compliance
non-filing attracts penalty of 0.5% of turnover (max ₹1.5 lakh)
CA-reviewed books reduce the risk of scrutiny assessments
Form 3CD covers 44 specific reporting clauses
comprehensive due diligence
Clean audit report strengthens bank loan, tender and investor applications
Identifies tax exposure areas and recommends corrections before filing ITR
Digital submission through income tax portal with CA DSC
Eligibility
Who can apply?
- 1Businesses with total sales/turnover above ₹1 crore (₹10 crore for digital businesses)
- 2Professionals (doctors, lawyers, CAs, architects) with gross receipts above ₹50 lakh
- 3Businesses opting out of presumptive taxation under Section 44AD or 44ADA
- 4Any taxpayer whose income is below the presumptive income threshold
What's included in our service
- Eligibility check and structure advisory
- Document checklist and application preparation
- Government portal filing and professional follow-up
- Post-approval compliance guidance
Checklist
Documents required
Exact documents vary by case — your CA shares a precise checklist after the first review call.
Process
How tax audit under section 44AB works
- 1
Share your documents
Send KYC, business details and the required documents. We review eligibility and flag gaps before filing.
- 2
Preparation & CA review
Our team prepares the application, declarations and supporting records in the format the portal or authority requires.
- 3
Filing & follow-up
We file and track the ARN, SRN or acknowledgement, and respond to any objection, clarification or department query.
- 4
Certificate & compliance guide
You receive the certificate, acknowledgement or report, plus a checklist for renewals and recurring compliance.
Fees & timeline
Cost and time to expect
Confirmed in writing before work starts
₹0 (no government fee; penalty 0.5% of turnover up to ₹1.5 lakh for non-compliance)
October 31 for non-transfer pricing audit cases
What you receive
Tax Audit under Section 44AB completed with clean records, documented filings and a practical compliance calendar.
FAQs
Tax Audit under Section 44AB: frequently asked questions
Income-tax jurisdiction: Andhra Pradesh & Telangana region. Lorven Tax handles these state-specific steps for clients in East Godavari district, Andhra Pradesh.
Our professional fee starts at ₹14,999; government fees are charged at actuals. Call or WhatsApp +91 94921 37975 for the exact fee for your case.
For businesses, tax audit is mandatory if total sales, turnover or gross receipts exceed ₹1 crore. This threshold is raised to ₹10 crore if at least 95% of both receipts and payments during the year are through banking channels (digital business threshold). For professionals, the threshold is ₹50 lakh of gross receipts.
Form 3CD is the detailed audit report containing 44 clauses covering business activity, accounting methods, depreciation, related party transactions, TDS compliance, tax deductions claimed and various specified financial transactions. Our CA completes all 44 clauses based on a thorough review of your books, returns and supporting documents.
Failure to get a tax audit done or failure to file the audit report before the due date attracts a penalty of 0.5% of total sales/turnover, subject to a maximum of ₹1.5 lakh, under Section 271B. However, if there is a reasonable cause for the delay (illness, natural disaster, technical glitches on the portal), the penalty may be waived on application.
Tax Audit under Section 44AB typically takes September 30 each year (October 31 for non-transfer pricing audit cases), subject to document readiness and government portal processing times.
Yes. We support tax audit under section 44AB for clients in East Godavari district, Andhra Pradesh, including document review, portal filing, professional follow-up and post-completion guidance.
Most work is completed online through phone, WhatsApp, email and secure document sharing. If an authority requires a physical step, we tell you upfront and coordinate it.