Tax Audit Report Form 3CA / 3CB & Form 3CD Particulars

# Form 3CA, 3CB and Form 3CD Framework Tax audit reporting requires comprehensive verification of accounting methods, valuation of inventories, depreciation schedules, and related party transactions. ## High-Risk Clauses in Form 3CD: - **Clause 21(a)**: Amounts debited to P&L being capital, personal, or advertisement in nature. - **Clause 21(b)**: Disallowance under Section 40(a)(ia) for non-deduction or non-payment of TDS (30% disallowance). - **Clause 22**: Interest inadmissible under Micro, Small and Medium Enterprises Development Act, 2006. - **Clause 26**: Sums referred to in Section 43B including Section 43B(h) MSME payments. - **Clause 34**: Complete reconciliation of TDS compliance and interest liability.