
Section 44AB — Tax Audit Limit and Applicability FY 2025-26
Tax audit under Section 44AB explained for FY 2026-27 — turnover limits, ₹10 crore digital concession, forms 3CA/3CB/3CD, due dates and penalties.
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Tax audit under Section 44AB explained for FY 2026-27 — turnover limits, ₹10 crore digital concession, forms 3CA/3CB/3CD, due dates and penalties.
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Ten GST audit red flags that push your GSTIN up the CBIC risk score — mismatches, suspicious suppliers, sectoral risk, and how to fix them before an audit hits.
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A practical GSTR-2B vs GSTR-3B reconciliation strategy — how to fix mismatches, respond to DRC-01A notices, and protect ITC under Rule 36(4) in 2026.
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Seven legal risks of mixing personal and business expenses in 2026 — veil piercing, tax disallowance, ITC reversal, deemed dividend, and MCA exposure.
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A practical CA-led guide to preparing startup financial statements before an Indian fundraise in FY 2026-27, covering Ind AS, ESOPs and diligence.
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Set up a Virtual CFO and compliance stack for your Indian startup in 2026 — MIS, monthly close, compliance calendar, investor data room and tools.
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2026 guide to Form ADT-3 — statutory auditor resignation filing under section 140 of the Companies Act, 2013, timelines, contents and consequences.
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2026 guide to Form 10BB audit report for charitable trusts, educational institutions and hospitals under section 10(23C) of the Income-tax Act, 1961.
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Mismatched AIS, large cash, foreign assets, refund spikes — here are 10 signals that push your ITR into the income-tax scrutiny shortlist.
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Build a risk-based internal audit function under Section 138 and the SIA framework — risk universe, audit cycle, analytics, and Audit Committee reporting.
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IAS 11 explained for 2026: percentage-of-completion, expected losses, disclosures, and how the standard maps to IFRS 15 and Ind AS 115 today.
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A 2026 purchase reconciliation playbook: 5-way matching, GSTR-2B alignment, ITC protection, MSE 45-day discipline and quantifying the savings.
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IAS 10 and Ind AS 10 explained for 2026: adjusting vs non-adjusting events, dividends, going concern, and disclosures that protect your audit opinion.
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IAS 7 / Ind AS 7 cash flow statement in 2026: direct vs indirect method, classifications, cash equivalents, disclosures and common preparer errors.
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GST Section 65 audit in 2026: who is picked, timelines, records required, common issues raised, and how to prepare year-round for ADT-01.
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How tax returns and financial statements diverge in 2026 - common mismatches, regulatory impact and the reconciliation playbook that fixes them.
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IAS 2 / Ind AS 2 explained for 2026: lower of cost and NRV, FIFO and weighted average, write-downs, reversals, and key disclosures for Indian companies.
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Auditor selection in 2026: appointment, rotation, eligibility, disqualifications, Section 144 prohibited services and NFRA / SEBI oversight in India.
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IAS 1 / Ind AS 1 explained for 2026: complete set, going concern, materiality, OCI, Schedule III overlay and 11 ratio disclosures for Indian companies.
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How cash flow statements drive 2026 financial analysis - sections, ratios, earnings quality checks, and decisions for credit, equity, M&A and treasury.
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Understand GSTR-2A reconciliation in 2026 — difference from 2B, matching steps, common mismatches and linkage with GSTR-9 and audits.
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When is a tax audit applicable in India? FY 2025-26 thresholds under Section 44AB, presumptive schemes, forms, due dates, and penalty rules explained.
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Tax audit framework for AY 2023-24, Section 271B penalty, reassessment notices under Section 148 and how taxpayers are resolving them in 2026.
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How Indian businesses should plan data and system migration in 2026 to protect GST, statutory audit, DPDP and ERP integrity throughout the cutover.
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How Indian enterprises should approach data mapping and system integration in 2026 to keep ERP, GST, payroll and analytics aligned for compliance.
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Design a 2026-ready data lake architecture for Indian enterprises balancing AI workloads, GST analytics, DPDP compliance and audit-trail retention.
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FY 2026-27 GST reconciliation playbook covering GSTR-1, 2B, 3B and the annual GSTR-9/9C with a workflow that protects input tax credit and working capital.
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How Indian businesses can integrate ERP with mobile devices in 2026 while preserving GST controls, DPDP compliance and the statutory audit trail.
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How Indian enterprises should bridge the tech gap with ERP integration in 2026 across CRM, payroll, GST and banking with secure, audited interfaces.
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Why audit-trail maintenance under the Companies Act is non-negotiable for Indian businesses in FY 2026-27 and how to build a compliant edit-log system.
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