A tax audit under Section 44AB of the Income Tax Act is mandatory for businesses and professionals above prescribed turnover/gross receipt limits. Amar Pandey & Company offers professional tax audit and statutory audit services in Navi Mumbai to ensure compliance, accuracy, and minimum tax liability for your business.

Who Requires Tax Audit Under Section 44AB?

Category Audit Threshold
Business (regular)Turnover exceeds ₹1 crore
Business (cash transactions less than 5%)Turnover exceeds ₹10 crore
ProfessionalsGross receipts exceed ₹50 lakhs
Presumptive taxation (opted out)If lower income declared than prescribed rate

Our Audit Services

  • Tax Audit (Section 44AB) — Form 3CA/3CB and 3CD preparation and filing
  • Statutory Audit — Independent audit of financial statements for companies and LLPs
  • Internal Audit — Review of internal controls, processes, and financial systems
  • GST Audit (GSTR-9C) — Reconciliation and certification of GST returns
  • Bank Audit — Revenue audit, concurrent audit, and stock audit for banks
  • NGO / Trust Audit — Audit under Section 12A/80G for charitable trusts

Penalty for Not Getting Tax Audit Done

If a taxpayer required to get a tax audit done fails to do so, the penalty under Section 271B is 0.5% of the turnover or ₹1,50,000 — whichever is lower. This penalty can be avoided by engaging a qualified CA before the due date.

Why Choose Our CA Firm for Audit in Navi Mumbai?

We bring 7+ years of audit experience across industries including trading, manufacturing, retail, professional services, and IT companies in Vashi, Belapur, Nerul, Kharghar, and across Navi Mumbai. We ensure your audit is completed well before the October 31 deadline. Contact us today to schedule your tax audit.

Frequently Asked Questions

The due date for tax audit report filing under Section 44AB is October 31 of the assessment year for businesses and professionals who are required to get their accounts audited.

Form 3CA is used when accounts are already audited under other laws (Companies Act). Form 3CB is used for other cases. Both are accompanied by Form 3CD, which is a detailed statement of particulars.

Yes, all companies registered under the Companies Act 2013 — including Private Limited, Public Limited, and OPC — must get their financial statements audited by a qualified Chartered Accountant every year, regardless of turnover.

A statutory audit is conducted as per the Companies Act 2013 to verify that financial statements show a true and fair view. A tax audit under Section 44AB is conducted under the Income Tax Act to verify accuracy of income, deductions and tax compliance.

The same CA firm can conduct both statutory audit and tax audit for a company, as there is no restriction under the Income Tax Act. However, for listed companies, there may be rotation requirements for statutory auditors.

Need Expert CA Help in Navi Mumbai?

Contact Amar Pandey & Company — your trusted Chartered Accountant in Vashi, Navi Mumbai. Professional, reliable, and timely service since 2017.

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