Income Tax Audit Course

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This comprehensive course is designed to provide in-depth practical knowledge of Income Tax Audit under Section 44AB for Assessment Year 2026–27. The course focuses on the complete practical process of conducting and reporting a Tax Audit, with detailed coverage of Form 3CA, Form 3CB and Form 3CD, along with the latest applicable provisions, amendments, reporting requirements and practical considerations.

The curriculum is structured to simplify even the most technical aspects of Tax Audit through a combination of legal interpretation, ICAI guidance, clause-wise analysis, departmental requirements, practical working papers and real-world case studies.

Complete Clause-wise Form 3CD Coverage

The course provides detailed practical coverage of all applicable clauses of Form 3CD, including:

• Clause-wise interpretation and reporting requirements

• Practical understanding of each clause

• Applicability and non-applicability of clauses

• Relevant provisions of the Income-tax Act and Rules

• ICDS compliance and reporting

• Taxability and disallowance-related reporting

• GST-related reporting and reconciliation

• TDS/TCS-related reporting

• Depreciation and fixed asset reporting

• Section-wise deductions and disallowances

• Related-party transactions

• Specified domestic transactions and other applicable reporting requirements

• Cash transactions and payment-related reporting

• MSME-related reporting requirements

• Practical analysis of books, ledgers and financial statements

• Common mistakes and practical issues faced during Tax Audit

Practical Tax Audit Case Studies

The course goes beyond theoretical provisions and includes practical Tax Audit case studies based on real-world situations.

You will learn how to:

• Analyse financial statements before starting the audit

• Identify reporting requirements

• Review ledgers and supporting documents

• Perform clause-wise audit checks

• Prepare practical Tax Audit working papers

• Identify discrepancies and potential reporting issues

• Perform GST reconciliation and data analysis

• Analyse AIS, TIS and other relevant tax information

• Prepare clause-wise workings in Excel

• Handle common practical situations encountered during Tax Audit

Live Form 3CD Filing on Computax

A major focus of the course is practical live filing of Tax Audit Reports on the Computax utility/portal.

The course provides a step-by-step practical demonstration of the complete filing process, including:

• Creation and selection of Tax Audit assignment

• Selection of applicable Form 3CA / 3CB

• Practical entry and verification of Form 3CD

• Clause-wise data entry

• Uploading and handling supporting information

• Importing / using relevant financial and tax data

• Validation and error checking

• Handling Computax utility requirements

• Review of Form 3CD before submission

• Digital Signature Certificate (DSC) process

• Final submission of the Tax Audit Report

• Practical issues and common errors during filing

The objective is to ensure that learners understand the complete workflow from financial data analysis to final online submission of the Tax Audit Report.

Practical Tools & Working Files

Participants will also get practical resources to assist them in professional Tax Audit assignments, including:

• Clause-wise Form 3CD Excel Working

• Tax Audit checklists

• Practical working formats

• GST reconciliation working

• Data analysis formats

• Clause-wise documentation requirements

• Practical case-study workings

• Audit review points

• Computax filing guidance

Who Should Enrol?

This course is primarily designed for:

• Chartered Accountants in Practice

• CA Final Students preparing for practical Tax Audit work

• Tax Professionals

• Audit Professionals

• Accountants assisting in Tax Audit assignments

• Professionals looking to develop practical Tax Audit skills

Course Objective

The objective of this course is to bridge the gap between theoretical knowledge and actual Tax Audit practice.

After completing the course, learners should be able to understand the applicable provisions, perform clause-wise analysis, prepare practical workings, identify reporting requirements, use relevant tools and utilities, and understand the process of preparing and filing Form 3CA/3CB and Form 3CD for AY 2026–27.

Professional Disclaimer

As per the Income-tax Act, 1961, Tax Audit under Section 44AB is required to be conducted and the Tax Audit Report is required to be furnished by a Chartered Accountant who is eligible to conduct such audit in accordance with the applicable provisions.

This course is intended for educational and professional skill-development purposes.