Tax Audit under Section 44AB: Free Scoping, Fixed Fee in Writing, UDIN on the Report

For AY 2026-27 (FY 2025-26), CBDT's press release of 28 September 2026 moved the audit report date to 21 October 2026 and the return date for covered audit cases to 21 November 2026. Transfer pricing cases have their own dates, so check which group you are in.

A default attracts a charge of 0.5% of turnover or gross receipts, capped at Rs 1,50,000. The recent Budget reportedly recast this as a fee, so the current position for your year should be checked. A late report also delays the return in audit cases.

A practising Chartered Accountant signs it. Form 3CA is used where the books are also audited under another law, and Form 3CB where they are not. Every report carries a UDIN and is uploaded on the portal, where you accept it.

The main driver is how complete and reconciled your books are when we start. Clean books with bank reconciliations done move quickly, while backlog, missing vouchers or unreconciled GST and TDS add time. After reviewing your trial balance and documents, we give you a timeline in writing before you commit.

The ICAI does not prescribe audit fees. The fee depends on turnover, transaction volume, number of locations or branches, state of the books, and the reporting needed, such as CARO or internal financial controls. We scope your case for free and share a written estimate. You pay only after you accept it.

Every audit, attest and assurance report signed by a practising CA must carry an 18-digit UDIN generated through ICAI. You can check it at udin.icai.org. For tax audit reports, the UDIN is also quoted on the Income Tax e-filing portal when the report is uploaded.

Yes. Documents are shared online and review calls run on phone or video, so most audits can be run remotely. Work that needs physical presence, such as stock verification or branch visits, is planned around the location. Our office is at Topiwala Centre, Goregaon West, Mumbai.

A statutory audit is required by the Companies Act (or the LLP Act) and ends with an opinion on whether the financial statements give a true and fair view. A tax audit under section 44AB of the Income-tax Act checks your books against tax law and is reported in Form 3CA/3CB with Form 3CD. An internal audit is a review of controls and processes during the year, and it is mandatory only for the classes of companies listed in Rule 13 of the Companies (Accounts) Rules, 2014.