Documents required for tax audit
Form 3CD has 44 clauses, and almost every one needs a supporting document. Start collecting in July so the audit report can be filed well before 30 September.
Books of account
Accounting backup (Tally or other software)
Bank statements and bank reconciliation
Cash book with cash payments above ₹10,000 listed
Section 40A(3) disallowance.
Closing stock statement with valuation method
Assets and liabilities
Fixed asset register and purchase bills of additions
Loan confirmations — taken and given
Details of loans or deposits accepted in cash
Sections 269SS and 269T.
Compliance records
GST returns and GSTR-9 reconciliation
TDS returns, challans and default details
Related party transactions
Section 40A(2)(b).
Previous year audit report
Frequently asked questions
What is the due date for the tax audit report?
30 September of the assessment year, one month before the ITR due date of 31 October.
What is the penalty for not getting accounts audited?
0.5% of turnover or ₹1.5 lakh, whichever is lower, under section 271B.
This checklist is general guidance for collecting documents and is not tax advice. Requirements change with notifications and circulars; check the latest rules or ask your CA.