Everything your auditor needs, ready before they ask
Most of an audit cycle is not the audit. It is the weeks beforehand: chasing ledgers, reconciling the GST returns against the books, explaining a suspense account nobody has looked at since March, and rebuilding the fixed asset register from invoices.
We do that work, so the auditor receives a clean, reconciled, fully documented set and your team is not answering queries at eleven at night.
From FY 2026-27 the audit runs under s.63 of the Income-tax Act, 2025 and the report is Form No. 26 under the Income-tax Rules, 2026. The FY 2025-26 audit still being finished this year is a s.44AB job under the repealed 1961 Act — the thresholds are the same, the paperwork is not.
What we prepare
- Books finalised for audit
- GST-to-books reconciliation
- TDS reconciliation
- Form No. 26 working papers
What we prepare
Books finalised for audit
Ledgers closed, balances agreed and the trial balance tied out before the auditor opens it.
GST-to-books reconciliation
Turnover and input credit reconciled between GSTR-1, GSTR-3B, GSTR-2B and the books, with differences explained line by line.
TDS reconciliation
The department's annual statement and your TDS statements agreed to the expense ledgers, with short-deduction exposure flagged early.
Form No. 26 working papers
The clause-by-clause schedules the auditor needs, assembled and cross-referenced to source documents. Form No. 26 under the Income-tax Rules, 2026 — the old Form 3CD, for FY 2026-27 onward.
Fixed asset register
Additions, disposals and depreciation rebuilt and agreed, including the block-of-assets working under the Income Tax Act.
Stock and inventory records
Valuation working, movement records and the physical verification file put in order.
Around the audit
Query response
We answer the auditor's queries directly, so they do not land on your finance team.
Prior-year follow-through
Last year's audit observations tracked to closure rather than repeated.
Who needs a tax audit
Turnover thresholds
- Business turnover above ₹1 crore, or ₹10 crore where cash receipts and payments are within 5%
- Professional receipts above ₹50 lakh
- Thresholds are under s.63 of the 2025 Act from FY 2026-27; s.44AB still governs FY 2025-26
- Presumptive taxation cases declaring below the deemed rate
- Thresholds move — we confirm your position before the year closes, not after
Why it slips
- The deadline is fixed and the penalty is a real share of turnover
- Reconciliations left to the last month rarely close cleanly
- Auditors cannot sign what has not been documented
- A clean file costs less in audit fees than a messy one
Check the dates before you plan the work
- the compliance calendar
The s.63 tax audit report is due 30 September, and the reconciliations behind it take longer than the month most people leave for them. The calendar shows that date against everything else falling in the same window, and names the Act each one arises under.