Form 3CD tax audit assistant

Clause by clause: what Form 3CD asks, the sections behind it, what to check and which ledgers to look at. Tick off your work, keep notes per client, and run checks on a ledger export for cash payments, cash loans and receipts, TDS and MSME dues.

Covers tax audits of FY 2025-26 (AY 2026-27) and earlier under section 44AB of the Income-tax Act, 1961. From tax year 2026-27 the audit is under section 63 of the Income-tax Act, 2025, in a new form.

Client name

0 of 70 clauses checkedSaved in this browser

Part A0/9

Part B0/61

Part A · Clause 1

Name of the assessee

What it asks

The assessee's name.

The law

Rule 6G(2) of the Income-tax Rules, 1962: Form 3CD is prescribed by this rule (Appendix II).

What to check0 of 1 done

Match the name with the PAN record, the constitution document and the return.

Ledgers to look at

PAN, incorporation certificate, partnership / LLP deed

Notes

1Check a ledger (optional)

Export the day book, cash book or ledger vouchers for FY 2025-26 from Tally or any accounting software as CSV or .xlsx. One row per entry with the date, ledger, party or particulars, and debit and credit (or one amount with Dr/Cr).

Your files are read in this browser and never uploaded.

Ledger / day book

CSV or .xlsx. Old .xls files: open in Excel and save as .xlsx or CSV.

or drop the file here

About this checklist

Form: Form No. 3CD [see rule 6G(2)], Appendix II, Income-tax Rules, 1962, as amended by the Income-tax (Eighth Amendment) Rules, 2025 (Notification No. 23/2025, G.S.R. 207(E)), in force from 1 April 2025. Form 3CD on the Income Tax Department site.
Clauses no longer in the form: 28 (Shares received for inadequate consideration (section 56(2)(viia)); omitted from 1 April 2025); 29 (Consideration for issue of shares above fair market value (section 56(2)(viib)); omitted from 1 April 2025); 36 (Dividend distribution tax (section 115-O); omitted earlier).
Covers tax audits of FY 2025-26 (AY 2026-27) and earlier under section 44AB of the Income-tax Act, 1961. From tax year 2026-27 the audit is under section 63 of the Income-tax Act, 2025, in a new form.

This is a working aid, not advice. The auditor's judgement and the form as notified govern. Clause wording here is a short paraphrase; report in the e-filing utility as the form requires.