Who is mandatorily required to get a Tax Audit under Section 44AB?

Tax Audit is mandatory for businesses carrying on business if total sales/turnover exceeds ₹1 Crore (or ₹10 Crores if cash transactions do not exceed 5% of total turnover and payments). For professionals, the threshold is gross receipts exceeding ₹50 Lakhs (or ₹75 Lakhs under presumptive taxation).

What is the due date for filing Tax Audit reports in India?

The statutory due date for filing Tax Audit reports (Form 3CA/3CB and Form 3CD) is September 30th of the assessment year (or October 31st for corporate entities subject to transfer pricing).

What is the penalty for failure to get accounts audited under Section 271B?

Under Section 271B, failure to complete tax audit and file Form 3CD attracts a penalty of 0.5% of total turnover/gross receipts, or ₹1,50,000, whichever is lower.

Editor's pickCompliance · Tax & AuditRoC New Delhi Jurisdiction

Tax Audit in New Delhi

Get expert assistance for Tax Audit with I-Pro Solutions. Transparent fees, fast online filing, dedicated CA support, and complete legal compliance.

Statutory basis: Applicable Central and State regulatory frameworks in India.

Turnaround

7–14 Days

₹

Starts from

₹9,999

Money-back accuracy

Guaranteed

Total starting from

₹9,999

Professional + estimated government fee

Professional fee₹9,999 starts with

Government fee (est.)₹0 (Statutory E-filing) (New Delhi)

Turnaround7–14 Days

Money-back accuracy. CA/CS specialist. Tracked client portal.

CONFIRMEDverified 25 Aug 2026

Total starting from

₹9,999

7–14 Days

Prof: ₹9,999•Govt: ₹0 (Statutory E-filing)• Guaranteed

Dedicated specialist

CA-led, named point of contact

Tracked client portal

Real-time status, end-to-end

Money-back accuracy

Refile-free if our error

Flat-fee pricing

No hidden charges, ever

About this service

Tax Audit in New Delhi provides statutory compliance and legal protection under the governing regulatory frameworks in India. Our specialist CA/CS team handles document drafting, eligibility verification, and direct authority filings from initiation to final certification.

Eligibility & thresholds

Minimum

Valid identity & address proof of applicant
Active PAN & registered business premises
Authorized representative authorization

Maximum

Compliant under applicable regulatory laws
No pending statutory disqualifications
Valid across authorized operational jurisdictions

Statutory floor

Pre-filing statutory documentation verification
Official statutory fee schedule as per authority
Mandatory periodic compliance filings post-approval

What's included

Everything in one transparent fee — no add-ons, no surprises.

Investor-Centric AOA Drafting

If you plan to raise institutional funding, standard Articles of Association (AOA) will not suffice. Venture capitalists demand specific clauses regarding right of first refusal (ROFR), tag-along/drag-along rights, and anti-dilution provisions. Our elite corporate lawyers draft sophisticated AOAs that anticipate future funding rounds, preventing costly and time-consuming structural overhauls when you secure term sheets.

Complex Multi-Founder Structuring

Co-founder disputes are the leading cause of early-stage startup failure. We don't just register your company; we advise on optimal equity splits, director roles, and authorized capital distribution. We provide templates for Co-Founder Agreements and vesting schedules, ensuring that the foundational relationship between partners is legally documented and aligned for long-term stability.

Rapid SPICe+ Processing Engine

Time is of the essence for startups. We utilize an advanced compliance engine that preemptively validates all data entered into the SPICe+ (INC-32) form. By cross-referencing PAN databases, checking DIN eligibility, and formatting registered office proofs perfectly, we eliminate typographical errors that typically cause frustrating ROC resubmission delays, ensuring first-pass approval.

Strategic Authorized Capital Advisory

Determining your initial Authorized Share Capital is a delicate balance. Set it too low, and you'll immediately face high fees to increase it during your first seed round. Set it too high, and you pay unnecessary upfront government stamp duty. We analyze your 12-to-18-month funding roadmap to recommend the exact optimal capital structure that minimizes immediate costs while accommodating your immediate growth.

ESOP Implementation Framework

Attracting top-tier talent in the startup ecosystem often requires offering Employee Stock Ownership Plans. A Private Limited Company is the only structure that efficiently supports this. As part of our premium advisory, we structure your initial cap table to accommodate a future ESOP pool seamlessly, ensuring you are ready to incentivize your founding team.

Comprehensive Post-Incorporation Toolkit

Receiving the Certificate of Incorporation is just the starting line. Within the first 30 to 180 days, you must open a bank account, appoint a statutory auditor (ADT-1), and file the Commencement of Business (INC-20A). We provide a complete post-incorporation execution service, handling these mandatory compliance milestones so you can focus entirely on product development and sales.

Government Fee Breakdown

Government charges only — separate from I-Pro's professional fee. All figures verified as of 25 August 2026.

Fee Component	Amount (₹)	Basis / Authority
Tax Audit in New Delhi Statutory Fee	₹0 (Statutory E-filing)	Official government fee schedule (separate from professional fee)Statutory Authority
Total Government Fee	₹0 (Statutory E-filing)	(for default assumptions stated below)

Fee Component

Tax Audit in New Delhi Statutory Fee

Amount (₹)

₹0 (Statutory E-filing)

Basis / Authority

Official government fee schedule (separate from professional fee)Statutory Authority

Total Government Fee

₹0 (Statutory E-filing)

(for default assumptions stated below)

Government charges only — verified statutory schedule for New Delhi, Delhi. Professional fee separate.

Required documents

Each list identifies exactly what to provide — and what you do not need to submit. Use the accordions to expand.

1
Audited Balance Sheet & Profit & Loss Account
Signed financial statements for the relevant financial year.
2
General Ledger, Cash Book & Bank Statements
Complete accounting books for all operational bank accounts.
3
GST Returns (GSTR-1, GSTR-3B & GSTR-9/9C)
Monthly/quarterly returns and annual turnover reconciliation.
4
Form 26AS & Annual Information Statement (AIS)
TDS credit verification statements downloaded from the IT portal.

How it works

Each step is labelled with who performs it — Customer, I-Pro, or the Regulator. Form names are linked to the official portal.

1
I-Pro⏱ Day 1–3
Step 1: Trial Balance & General Ledger Scrutiny
Examining trial balances, general ledgers, cash books, and bank statements for reconciliation gaps.
2
I-Pro⏱ Day 3–6
Step 2: Section 40A(3), 43B & TDS Compliance Audit
Auditing cash payments exceeding ₹10,000, statutory liability payments, and TDS deduction compliance.
3
I-Pro⏱ Day 6–8
Step 3: Depreciation & Fixed Asset Register Verification
Verifying asset additions/deletions and recalculating depreciation under Income Tax rules.
4
I-Pro⏱ Day 8–11
Step 4: Form 3CA / 3CB & Form 3CD Compilation
Drafting comprehensive audit report clauses, observation notes, and management representations.
5
I-Pro⏱ Day 11–14
Step 5: CA Digital Signature Upload on IT Portal
Generating CA UDIN, digitally signing the audit report, and submitting it on the Income Tax e-Filing portal.

Post-registration compliance

What to file next. I-Pro handles these as part of the annual compliance package.

Filing	Form	Deadline
Monthly Outward Supplies & Summary Return (GSTR-1 & 3B) Penalty: ₹50/day late fee (₹20 for Nil) + 18% p.a. statutory interest	`Monthly`	By 11th and 20th of every month on GSTN portal
Annual GST Return (GSTR-9 / 9C) Penalty: ₹200 per day of delay subject to statutory ceiling	`Annual`	By 31 December following the end of the fiscal year
Rule 10A Bank Account Verification Penalty: Automatic system-driven suspension of GSTIN	`One-time`	Furnish valid commercial bank account details within 30 days of registration
Annual Income Tax Return & Audit Report Penalty: Late fee up to ₹5,000 under Section 234F + interest	`Annual`	By 31 July / 31 October annually per Section 139 / 44AB

Filing

Monthly Outward Supplies & Summary Return (GSTR-1 & 3B)

Penalty: ₹50/day late fee (₹20 for Nil) + 18% p.a. statutory interest

Form

Monthly

Deadline

By 11th and 20th of every month on GSTN portal

Filing

Annual GST Return (GSTR-9 / 9C)

Penalty: ₹200 per day of delay subject to statutory ceiling

Form

Annual

Deadline

By 31 December following the end of the fiscal year

Filing

Rule 10A Bank Account Verification

Penalty: Automatic system-driven suspension of GSTIN

Form

One-time

Deadline

Furnish valid commercial bank account details within 30 days of registration

Filing

Annual Income Tax Return & Audit Report

Penalty: Late fee up to ₹5,000 under Section 234F + interest

Form

Annual

Deadline

By 31 July / 31 October annually per Section 139 / 44AB

Penalties for non-compliance

Statutory penalties under governing regulatory provisions. Avoid non-compliance delays.

Non-compliance	Provision	Penalty
Monthly Outward Supplies & Summary Return (GSTR-1 & 3B)	Monthly	₹50/day late fee (₹20 for Nil) + 18% p.a. statutory interest
Annual GST Return (GSTR-9 / 9C)	Annual	₹200 per day of delay subject to statutory ceiling
Rule 10A Bank Account Verification	One-time	Automatic system-driven suspension of GSTIN
Annual Income Tax Return & Audit Report	Annual	Late fee up to ₹5,000 under Section 234F + interest

Non-compliance

Monthly Outward Supplies & Summary Return (GSTR-1 & 3B)

Provision

Monthly

Penalty

₹50/day late fee (₹20 for Nil) + 18% p.a. statutory interest

Non-compliance

Annual GST Return (GSTR-9 / 9C)

Provision

Annual

Penalty

₹200 per day of delay subject to statutory ceiling

Non-compliance

Rule 10A Bank Account Verification

Provision

One-time

Penalty

Automatic system-driven suspension of GSTIN

Non-compliance

Annual Income Tax Return & Audit Report

Provision

Annual

Penalty

Late fee up to ₹5,000 under Section 234F + interest

Common mistakes to avoid

Avoidable filing errors that cause delays or rejection. Each can be resolved before submission.

1
Mismatched applicant legal name or identity details across KYC proofs
Why: Government verification APIs cross-check with UIDAI and MCA databases and automatically flag discrepancies in spelling or dates.
Fix: Our specialists pre-validate your documents against official government databases before portal filing.
2
Submitting outdated utility bills or non-notarized commercial leases
Why: Premises proofs older than 60 days or defective landlord NOCs trigger statutory scrutiny queries and multi-week processing delays.
Fix: We verify recent billing dates and provide pre-formatted, legally vetted landlord NOC and lease formats.
3
Selecting incorrect classification, turnover slab, or statutory activity code
Why: Applications filed under inappropriate classifications attract show-cause notices and potential rejection without statutory fee refund.
Fix: We conduct a statutory scope assessment to align your application with the exact regulatory requirements.

Frequently asked questions

Everything you need to know about this service.

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