Form 3CD Clause Checker

Interactive checklist for all clauses of Form 3CD — Tax Audit u/s 44AB of the Income-tax Act, 1961 [s.293, IT Act 2025]. Mark each clause Yes / No / N/A with notes. Available for FY 2025-26 (AY 2026-27) and FY 2026-27 (AY 2027-28).

Select Year: Showing thresholds and references for FY 2026-27 (AY 2027-28)

Completion0 / 44 clauses

Filter: All Clauses ⏳ Pending ✓ Yes ✗ No — N/A 🔑 Key Clauses 🔴 Critical

About This Tool

The Form 3CD Checker provides a clause-by-clause guide to Form 3CD — the Statement of Particulars required under Section 44AB of the Income Tax Act. Form 3CD contains 44 clauses and must be certified by a Chartered Accountant and attached to the tax audit report (Form 3CA for companies, Form 3CB for others). This tool helps CAs verify all disclosures are complete and accurate before submission.

How to Use

Go through each of the 44 clauses of Form 3CD systematically.
The tool explains what information is required for each clause and common errors to avoid.
Verify or enter details for each applicable clause.
The checker flags commonly missed or incorrectly reported clauses.
Use as a final review checklist before submitting Form 3CD on the Income Tax e-filing portal.

Frequently Asked Questions

What is Form 3CD?

Form 3CD is a detailed statement of particulars attached to the tax audit report. It contains 44 clauses covering financials, compliance with various provisions, and specific disclosures required under the Income Tax Act. It must be certified by the CA and accepted by the taxpayer on the e-filing portal.

What is the due date for Form 3CD for FY 2026-27?

The tax audit report and Form 3CD must be filed by 30 September 2027 (AY 2027-28). The taxpayer must accept the audit report after the CA uploads it.

What is the penalty for non-compliance with Section 44AB?

Under Section 271B, failure to get a tax audit done or to furnish the audit report attracts a penalty of 0.5% of turnover or gross receipts, subject to a maximum of ₹1,50,000.