Tax Audit – Section 44AB
Audit under Income Tax Act for eligible taxpayers.
Tax Audit – Section 44AB. Businesses and professionals crossing the turnover or gross receipts thresholds in Section 44AB of the Income-tax Act. Governed by IT Act s.44AB. Must be signed by a CA in practice. The audit report must be filed before the specified date, ahead of the income tax return due date for audited assessees.
₹15,000/yr
Professional's fee (indicative)
What this service involves
Audit under Income Tax Act for eligible taxpayers.
Legally reserved: This work must be signed by a CA in practice. (IT Act s.44AB)
Common questions
Who needs Tax Audit – Section 44AB?
Businesses and professionals crossing the turnover or gross receipts thresholds in Section 44AB of the Income-tax Act.
What triggers the requirement?
Turnover thresholds under Section 44AB, with a higher threshold available where cash receipts and payments are within the prescribed limits.
Who can sign this?
This work is legally reserved. It must be performed and signed by a CA in practice. A professional outside that registration cannot sign it, and a report signed by the wrong professional does not satisfy the filing.
What is the deadline?
The audit report must be filed before the specified date, ahead of the income tax return due date for audited assessees.
Which form or filing is produced?
Form 3CA/3CB and Form 3CD.
What goes wrong most often?
Treating tax audit and statutory audit as the same engagement. They are separate, triggered differently, and reported on different forms.
Which law governs this?
IT Act s.44AB. Where a figure or requirement here differs from other published guidance, the statute governs — several thresholds in Indian startup compliance changed materially in 2025 and 2026.
How does Lekha handle this engagement?
Lekha coordinates and manages the engagement. The professional contracts directly with your company under their own engagement letter, sets their own fee within the published range, and is paid directly. Lekha charges a separate flat facilitation fee and takes no share of the professional's fee.
How it works
Select a professional
Browse Lekha's vetted panel and choose the professional you want to work with — we never assign one on your behalf.
Professional confirms fee
The professional reviews your requirement and confirms their fee directly with you. No surprises.
Engagement letter
A formal engagement letter is generated — a contract between you and the professional. Lekha is not a party to it.
Two separate invoices
The professional bills you for their work (₹15,000/yr). Lekha bills a small facilitation fee separately. The two never mix.
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Two separate invoices. Lekha never takes a share of the professional's fee. Reserved to: CA in practice.
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