Tax Audit u/s 44AB Readiness Checklist
Clause-wise working paper checklist covering Trial Balance, GST Clause 44, Sec 43B(h), TDS, and loan schedules.
Download Editable Format ↓Statutory Reference Compendium
Knowledge Center & Compliance Reference
Curated statutory compliance calendars, Indian corporate & tax statutes, editable specimen working formats, and verified government portal links maintained by Tipu & Company.
| Standard Due Date | Compliance / Statutory Form & Scope | Frequency | Governing Act |
|---|---|---|---|
| 7th of Every Month | TDS / TCS Challan (ITNS 281) Deposit of Tax Deducted / Collected at Source for the preceding month (30th April for March deductions). |
Monthly | Income-tax Act, 1961 |
| 11th of Every Month | Form GSTR-1 Statement of outward supplies of goods and services for regular monthly taxpayers (13th for QRMP IFF). |
Monthly | CGST Act, 2017 |
| 15th of Every Month | EPF & ESIC Remittance Timely deposit of employee & employer contributions (crucial for Income Tax deduction u/s 36(1)(va)). |
Monthly | EPF & ESI Acts |
| 20th of Every Month | Form GSTR-3B Consolidated summary return and discharge of monthly GST & RCM liability (22nd/24th for QRMP). |
Monthly | CGST Act, 2017 |
| 15th Jun / Sep / Dec / Mar | Advance Tax Installments Cumulative installments of 15%, 45%, 75%, and 100% of estimated net tax liability to avoid Sec 234B/234C interest. |
Quarterly | Income-tax Act (Sec 211) |
| 31st May / Jul / Oct / Jan | Quarterly TDS Statements (24Q / 26Q / 27Q) Filing of quarterly e-TDS returns followed by generation of Form 16 / Form 16A via TRACES. |
Quarterly | Income-tax Act (Sec 200) |
| 30th May | LLP Form 11 (Annual Return) Mandatory Annual Return of Limited Liability Partnership within 60 days of financial year closure. |
Annual | LLP Act, 2008 |
| 30th June | Form DPT-3 Annual Return of Deposits and exempted non-deposit particulars (unsecured loans, advances) as on 31st March. |
Annual | Companies Act, 2013 |
| 15th July | RBI FLA Return Annual Return on Foreign Liabilities and Assets for Indian Companies/LLPs having FDI or Overseas Investment. |
Annual | FEMA, 1999 |
| 31st July | Income Tax Return (Non-Audit) ITR filing due date for individuals, HUFs, and firms/entities not subject to statutory/tax audit. |
Annual | Income-tax Act (Sec 139(1)) |
| 30th September | Tax Audit Report (3CA/3CB-3CD) & DIR-3 KYC Uploading of Tax Audit Report u/s 44AB (one month prior to audit ITR) and annual Director DIN KYC. |
Annual | Income-tax & Companies Act |
| 30th October / 31st October | LLP Form 8 & Audit ITR Filing LLP Statement of Account & Solvency (30th Oct) and Income Tax Return for audited entities (31st Oct). |
Annual | LLP Act & Income-tax Act |
| 29th Oct / 29th Nov* | ROC Form AOC-4 & Form MGT-7 Financial Statements within 30 days of AGM and Annual Return within 60 days of AGM (*assuming 30th Sep AGM). |
Annual | Companies Act (Sec 137 / 92) |
| 31st December | GSTR-9 & GSTR-9C Annual Return Annual GST Return and Self-Certified Reconciliation Statement for the preceding financial year. |
Annual | CGST Act (Sec 44) |
Note: Statutory due dates are subject to periodic CBDT, CBIC, and MCA notifications/extensions. Please verify specific applicability with your engagement partner.
Section 43B(h) MSME Supplier Declaration Format
Editable letterhead format for obtaining Udyam Micro/Small/Medium status confirmation from creditors.
Download Editable Format ↓GST Export LUT (Form RFD-11) Declaration & Checklist
Witness particulars and Rule 96A self-declaration format for zero-rated exports without payment of IGST.
Download Editable Format ↓Registered Office Property Owner NOC Format
Standard No Objection Certificate specimen for SPICe+ / FiLLiP incorporation and GST principal place of business.
Download Editable Format ↓Board Resolution for Tax, GST & MCA Signatory
Certified True Copy resolution specimen empowering directors/officers for statutory filings and representations.
Download Editable Format ↓Foreign Remittance Form 15CA / 15CB Checklist
Complete documentary checklist (TRC, Form 10F, No-PE, Purpose Code) for Section 195 outward remittances.
Download Editable Format ↓Income-tax Act, 1961 & Rules, 1962
Governs computation of total income across five heads, corporate & partnership tax rates, Tax Audit u/s 44AB, TDS/TCS withholding provisions, and appellate remedies.
CGST, TNGST & IGST Acts, 2017
Framework for levy of GST on intra-state and inter-state supplies, Input Tax Credit conditions u/s 16, zero-rated exports u/s 16 of IGST Act, and adjudication.
Companies Act, 2013
Regulates incorporation, share capital, Board & shareholder governance, financial statements (Sec 129), Statutory Audit (Sec 139–148), and ROC disclosures.
Limited Liability Partnership Act, 2008
Governs formation, LLP Agreements, partner rights, contribution schedules, annual solvency statements (Form 8), and audit thresholds for LLPs.
Foreign Exchange Management Act (FEMA), 1999
Regulates current and capital account foreign exchange transactions, Non-Debt Instruments (FDI), Overseas Direct Investment, and NRI repatriation.
MSMED Act, 2006 (Sec 15–23)
Mandates timely buyer payments within 15/45 days to Micro & Small Enterprises, interest on delayed payments, and links directly to Sec 43B(h) tax allowability.
ICAI Official Portal ↗
www.icai.org
The Institute of Chartered Accountants of India — Standards & Pronouncements
ICAI UDIN Verification ↗
udin.icai.org
Verify authenticity of CA Audit Reports & Certificates via 18-digit UDIN
Income Tax e-Filing ↗
www.incometax.gov.in
ITR Filing, AIS/26AS, e-Proceedings, Form 15CA/15CB & Statutory Forms
GST Common Portal ↗
www.gst.gov.in
GST Registration, GSTR-1/3B/9/9C, RFD-11 LUT & Refund Applications
MCA21 Portal (V3) ↗
www.mca.gov.in
Ministry of Corporate Affairs — Company & LLP Incorporation & ROC Filings
TRACES (TDS CPC) ↗
www.tdscpc.gov.in
Form 16 / 16A Certificates, Justification Reports & Conso Files
RBI FIRMS Portal ↗
firms.rbi.org.in
Single Master Form (FC-GPR, FC-TRS) Foreign Investment Reporting
Udyam Registration ↗
udyamregistration.gov.in
Ministry of MSME — Udyam Registration & Enterprise Verification