Income Tax Audit

Income Tax Audit India 2025: 7 jaruri bate

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Introduction

India me Income Tax Audit ek important compliance hai jo mainly businesses aur professionals ke liye hota hai. Jab aap ek businessman ya professional ho aur aapka turnover/gross receipts ek certain limit se upar chala jata hai, to aapko apni accounts ko audit karwana mandatory ho jata hai, jise hum Tax Audit under Section 44AB of the Income Tax Act, 1961 kehte hain.

Is audit ka main objective hota hai:

  • Tax evasion ko prevent karna
  • Proper books of accounts maintain karwana
  • Income ka correct reporting ensure karna
  • Transparency aur accountability banaye rakhna

Latest updates ke hisaab se CBDT ne FY 2024–25 (AY 2025–26) ke liye Tax Audit report ki deadline 30th September 2025 se badha kar 31st October 2025 kar di hai. Ye extension mainly Category of assessees jinke accounts audit hote hain unke liye hai.

Income Tax Audit

Tax Audit Kya Hota Hai?

Simple shabdon me, Tax Audit ek verification process hai jisme ek Chartered Accountant (CA) aapke financial records, books of accounts, aur statements ko check karta hai aur confirm karta hai ki sab sahi hai aur Income Tax rules ke mutabiq hai.

CA ek detailed report prepare karta hai (Form 3CA/3CB + 3CD), jise electronically Income Tax Department me file kiya jata hai.

Applicability of Tax Audit (Section 44AB)

Ab sawal ye aata hai ki kin logon ko tax audit karwana mandatory hai?

1. Business

  • Agar aapka turnover > ₹1 crore hai, to audit mandatory hai.
  • Lekin agar aap digital transactions (95% se zyada) karte ho to ye limit ₹10 crore tak badh jaati hai.

2. Profession

  • Agar aap ek professional ho (doctor, CA, lawyer, architect etc.) aur aapki gross receipts > ₹50 lakh hai, to audit mandatory hai.

3. Presumptive Taxation Cases

  • Agar aap Section 44AD, 44ADA, ya 44AE ke under presumptive taxation opt karte ho aur prescribed % se kam profit show karte ho, to audit karwana padta hai.

4. Other Cases

  • Agar assessee ke liye Income Tax Act me specifically audit ka requirement hai.

Tax Audit Forms

CA ko audit report file karne ke liye Form 3CA/3CB + 3CD ka use karna hota hai:

  • Form 3CA: Jab assessee ke accounts kisi aur law (jaise Companies Act) ke under already audited hote hain.
  • Form 3CB: Jab assessee ke accounts sirf Income Tax ke liye audit hote hain.
  • Form 3CD: Detailed statement jisme 40+ clauses hote hain jaise depreciation, TDS compliance, loans, payments etc.

Tax Audit Due Date (Latest Trend – September 2025 Update)

👉 Normal due date: 30th September (audit cases ke liye).
👉 Update (CBDT Circular September 25, 2025): FY 2024–25 (AY 2025–26) ke liye deadline ko 31st October 2025 tak extend kiya gaya hai.

Ye extension mainly businesses aur professionals jinke accounts audit hote hain unke liye hai.

Penalty for Non-Compliance

Agar aap applicable hote huye bhi audit report file nahi karte to penalty under Section 271B lag sakti hai:

  • Minimum penalty: 0.5% of turnover/gross receipts
  • Maximum penalty: ₹1,50,000

Benefits of Tax Audit

  1. Transparency – Financial statements verified hote hain.
  2. Credibility – Banks aur investors ke liye reliable hote hain.
  3. Legal Compliance – Income Tax rules ka proper follow-up hota hai.
  4. Detection of Errors – Accounting mistakes jaldi identify hote hain.

Step-by-Step Tax Audit Process

  1. Appointment of CA – Assessee ek Chartered Accountant appoint karega.
  2. Books of Accounts Review – CA books verify karega (sales, purchases, ledgers, GST data, TDS data).
  3. Preparation of Audit Report – CA Form 3CA/3CB aur 3CD fill karega.
  4. Upload on e-filing portal – Audit report Income Tax e-filing website pe digitally sign karke upload hoti hai.
  5. Assessee Approval – Assessee login karke report approve karega.

Practical Example

👉 Example:
Mr. A ka ek trading business hai. FY 2024–25 me uska turnover ₹2.5 crore hai aur uski transactions mostly cash me hai. Kyunki turnover ₹1 crore se upar hai aur digital transaction 95% se kam hai → Tax Audit mandatory hai.

Common Mistakes in Tax Audit

  • Cash transactions zyada dikhana (jo scrutiny me issue create karte hain)
  • Correct GST-Tax reconciliation na karna
  • Related party transactions disclose na karna
  • Audit report timely approve na karna

Latest Trends (2025 ke hisaab se)

  • CBDT ne deadline extend ki hai (31 Oct 2025) taaki assessees ko compliance ke liye zyada time mile.
  • Digital transactions ko promote karne ke liye ₹10 crore threshold continue kiya gaya hai.
  • AI-based scrutiny system introduce kiya gaya hai jisme mismatched data (GST vs ITR vs TDS) easily track ho raha hai.

FAQs (SEO ke liye)

Q1: Tax Audit compulsory kab hota hai?
Agar aapka turnover/professional receipts prescribed limit se zyada hai.

Q2: Tax Audit ke liye due date kya hai?
AY 2025–26 ke liye last date 31st October 2025 hai.

Q3: Penalty kitni lag sakti hai?
0.5% of turnover ya ₹1,50,000 whichever is lower.

Q4: Tax Audit ka form kaunsa hai?
Form 3CA/3CB + Form 3CD.

Q5: Kya sab businesses ko tax audit karwana padta hai?
Nahi, sirf unhi ko jinke turnover/professional receipts threshold se upar hai.

Conclusion

Income Tax Audit India me ek important compliance requirement hai jo mainly turnover aur receipts ke basis par apply hota hai. Agar aap ek business ya professional hai to apni eligibility check karke timely audit report file karna zaroori hai.

👉 FY 2024–25 ke liye sabse bada update ye hai ki CBDT ne audit report ki last date ko 31 October 2025 tak extend kar diya hai.

Isliye apne CA se jaldi contact karke apna audit complete karayein, taki aapko penalty aur unnecessary compliance issues na ho.

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