Service group

Tax Audit & Reporting

We provide tax audit and reporting services to taxpayers required to obtain an audit of accounts under the applicable income-tax framework.

Tax Audit for Tax Year 2026–27 Onwards

For Tax Year 2026–27, the tax audit reporting framework under the Income Tax Act, 2025 and Income-tax Rules, 2026 applies. The new framework provides for Form No. 26, which consolidates the earlier tax-audit reporting structure.

Our services cover applicability assessment, audit of tax-related records, reporting, reconciliation, review of disclosures and assistance with statutory e-filing requirements.

Tax Audit & Reporting Services

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Audit under Presumptive Taxation

The presumptive taxation schemes under Sections 44AD, 44ADA, and 44AE simplify tax compliance for eligible taxpayers by allowing income to be declared on a presumptive basis. However, in certain situations, a tax audit becomes mandatory, such as when the taxpayer declares income below the prescribed limits or opts out of the presumptive taxation scheme while meeting the specified conditions. Understanding these provisions is essential to avoid penalties and ensure timely compliance.

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Audit of Trusts/NGOs

Charitable trusts, religious institutions, societies, and non-governmental organizations (NGOs) are required to comply with various audit and reporting requirements under the Income Tax Act to maintain their registration and continue claiming tax exemptions. Proper audit procedures ensure transparency, accountability, and compliance with the conditions governing charitable institutions.

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Tax Audit under the Income Tax Act, 2025

For Tax Year 2026–27 onwards, the tax-audit requirement is governed by Section 63 of the Income Tax Act, 2025, which corresponds broadly to the tax-audit requirement previously contained in Section 44AB of the Income Tax Act, 1961. We assist with evaluation of applicability, audit procedures, reporting requirements and related compliance under the new Act and Income-tax Rules, 2026.

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Tax Audit for FY 2025–26 / AY 2026–27 and Earlier

For FY 2025–26 and earlier tax years governed by the Income Tax Act, 1961, tax audit continues under Section 44AB and the applicable rules and forms. For AY 2026–27, the existing Forms 3CA/3CB and Form 3CD continue to apply as prescribed.

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Google Reviews

Trusted by Founders and Growing Businesses

AA

Finding a reliable CA firm is important when you have regular accounting, tax and compliance work. We have had a positive experience with Ritesh Arora & Associates. Their team is organised, approachable and follows up properly. I would recommend them to businesses looking for professional CA services in Amritsar.

Arushi Arora
October 2026
AK

I was looking for a CA in Amritsar who could properly handle a GST matter for our business. We approached Ritesh Arora & Associates and were quite satisfied with the way the matter was handled. The team understood the issue quickly and explained everything in simple terms. Good professional experience.

Abhishek Kapoor
October 2026
AR

We approached CA Ritesh Arora for advice regarding some changes in our business structure and taxation. The discussion was detailed and the advice was very practical. They did not simply give us a standard answer but looked at our particular situation. Happy with the experience.

arsh randhawa
October 2026
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Our prices are competitive and market-driven. However, we offer various payment plans and special offers for early buyers. Contact our team to discuss available options and any ongoing promotions.

You will typically need PAN cards, Aadhaar cards, photographs, and address proofs of the directors, along with the registered office address proof.