Overview
Overview
A tax audit requires examination of books of account and reporting of specified particulars in the prescribed audit report.
We plan the audit early, review key clauses such as TDS compliance, disallowances and related-party payments, and share observations in time to allow corrections before the due date.
Who this is for
- Businesses and professionals exceeding prescribed thresholds
- Taxpayers opting out of presumptive taxation
Scope of work
The precise scope is confirmed in writing for each engagement. It typically includes:
- Examination of books of account
- Reporting in the prescribed tax audit form
- Review of TDS, disallowances and specified payments
- Discussion of observations before finalisation
Documents usually required
- 01Books of account and financial statements
- 02TDS returns and challans
- 03Fixed asset details
- 04Loans and deposits details
- 05GST returns
We share a checklist specific to your case. Please do not send identity or financial documents by email — existing clients can upload them securely through the client portal.
How we work
- 1
Engagement acceptance
Independence checks, engagement letter and agreement on scope, timelines and reporting.
- 2
Planning & risk assessment
Understanding the entity, its controls and the areas that need the most attention.
- 3
Fieldwork
Testing of transactions, balances and controls, on-site or remotely, with regular status updates.
- 4
Discussion of findings
Observations are discussed with management before the report is finalised.
- 5
Reporting
Issue of the report in the applicable format, along with a management letter where relevant.
Frequently asked questions
Can a tax audit be done after the due date?
Late completion can attract penalty. We recommend starting soon after books are closed.
Last updated 11 Oct 2026. This page is general information, not professional advice. Applicability depends on your facts and the law in force; we do not guarantee any particular outcome, saving, registration or approval.