Prepare Tax Audits Faster with assureTax: From Source Imports and Prefilled Workings to Form 3CA/3CB–3CD Review, PDF and JSON

assureTax helps a tax audit team spend less time typing information already available in financials, books, prior-year reports and other records. Import supported sources once, reuse recurring details and openings, work from a prefilled Excel workbook, and complete the remaining clause information in a connected client-and-year workspace.

Available within the assureOffice Practice Suite at assureoffice.in, assureTax combines source imports, supported clause prefill, Last AY continuity, shared auditor identities, Bulk Auditor Assignment, clause status and review-linked outputs. Exact supported findings can already be filled in the report, while the review screens direct attention to conflicts and missing facts. Your reviewed amounts remain protected during normal source refresh.

The complete process still brings client identity, AY, form choice, accounting records, clause answers and signing details together. This guide shows how to use the time-saving features first, then follows every preparation stage through draft PDF, working backup and validated portal JSON. The result is a reviewed tax audit file that the preparer and reviewer can both understand.

1. How assureTax reduces preparation work

The largest practical saving comes from reusing information already available for the client. A new assignment can begin with a useful base of identity, source findings, recurring details and opening balances, leaving the team to complete current-year particulars and review the reporting treatment.

• Upload once and reuse: the common Import Centre makes supported original documents available across the relevant assureOffice workspaces, reducing repeated file handling.
• Use supported clause prefill: exact, usable source information can populate or match relevant Form 3CD fields during processing. Review & Apply shows what happened and what still needs attention.
• Carry forward the right information: Pull from Last AY reuses permitted recurring details and brought-forward balances, with a comparison before applying.
• Start Excel with existing information: Working Excel can include saved current-AY data, missing recurring details/openings from Last AY and a separate prior-year amount reference. Fill the remaining inputs, then preview and apply the changes together.
• Assign auditors across clients: a common Auditor Master and allocation workbook can fill the selected signing identity into existing working Tax Audit and 3CEB years without opening each declaration to retype it.
• Focus review effort: Clause Status identifies pending information, Review & Apply separates mapped findings from conflicts, and output validation links directly to the section needing attention.
• Keep work recoverable: normal clause autosave, version history and working backups support preparation and review at different stages.

How much is filled depends on the source's detail and quality. The useful question is which facts the source establishes and which facts the team still needs to supply.

For example, a team can import an assureFinancials package and contribution records, review the populated findings, pull supported Last AY openings, and send out a Working Excel that already contains the saved current-year base. The returned workbook then fills the remaining schedules through one reviewed import. Bulk Auditor Assignment can complete the selected auditor identities across the same set of working clients.

2. Understand what you are preparing

The tax audit workspace combines Form 3CA or Form 3CB with Form 3CD. The selected report form determines the declaration screen and the JSON structure. Form 3CD contains the clause information and detailed tables prepared for the assignment.

There are four distinct parts of the workflow:

• Client and year information: the permanent client master, the selected assessment-year profile and the identification information used in the forms.
• Source documents: imported books, financials, filed reports, prefill files and supporting workings retained for review.
• Saved report data: the declaration and clause answers that the app will use to generate outputs.
• Generated outputs: a preview, a draft PDF, a working backup and, after the relevant checks pass, a portal JSON.

A supported import can populate useful clause values without requiring you to type them again. Saved Documents preserves the source, while Review & Apply explains the useful findings and their destination. Inspect what was populated, complete what remains and resolve differences before finalising the report.

3. Assemble the assignment before opening the clauses

Keep the available records together so that each import has a clear purpose. Depending on the assignment, these may include:

• Client name, PAN, entity status, address, registrations and contact information.
• Current-year financial statements, trial balance, ledgers and relevant transaction detail.
• Previous-year filed tax audit report and the corresponding income-tax return.
• Current-year portal prefill or worklist information where available.
• Fixed-asset and tax-depreciation workings.
• Employee contribution statements, payment evidence and relevant statutory records.
• TDS/TCS statements, challans and reconciliation schedules.
• Related-party, loan, deposit, cash-transaction and payment workings.
• Inventory quantities and trading or manufacturing information.
• Supporting information for deductions, losses, disallowances and other applicable clauses.
• Auditor, firm, signatory, reporting-date and observation details.

Use an identifiable filename for each document. A file called “PF April to March FY2025-26” is easier to review than several files all named “final”. Preserve the original document and make any working adjustments in the appropriate editor or workbook.

This preparation helps assureTax identify useful data and gives the reviewer a ready source trail for incomplete findings. It also makes a prefilled Working Excel more useful because the supported information can be in the app before the remaining inputs are collected.

4. Create or select the client in assureOffice

Start from the Practice Suite client list. Search for the existing client before creating another record for the same business.

For a new client, choose New Client → Create manually. Complete the relevant client type, assessment year, name or entity name, file number, PAN and date-of-birth or formation information, then choose Create client. A draft client may be started before every identity field is available, but complete and verify the PAN and required form information before final validation.

If your starting point is a supported source file, the Create client from JSON option takes you to Import Centre. There, choose Create client from file, upload the document and inspect the detected identity and year. Do not assume that a successful file read proves that the source belongs to the client you intended.

For an existing client, open its module selection and select the Tax Audit workspace for the required assessment year. To begin a new tax audit year, use Start another Tax Audit year, select Assessment Year and Audit Form, then choose Start Tax Audit.

The client list is also the place to return when switching to another client. The assessment-year selector inside an open tax audit changes the year for that client; it is not a substitute for checking the client itself.

5. Work with your team through the hosted browser workspace

The hosted assureOffice workspace gives the team access to the same firm's saved client records through a browser. A preparer can work from the office, home or a client location, and a reviewer can open the saved assignment without exchanging a separate working-file copy for each handover. Each person uses their own registered email and password.

The main account admin sets up access as follows:

1. Open User Settings from the top navigation; on a narrow screen, first open the navigation menu.
2. Check Account details, including the organization name, and use Save details for any changes.
3. Under Manage sub-users, enter the team members' email addresses, one per line or separated by commas. People can be added before they register; the same settings apply to the emails in that submission.
4. Set Client access to All clients or Selected clients. For selected access, tick the intended client names/PANs.
5. Review Create Client and Delete Client. The defaults are Create Client on and Delete Client off. Normal preparation work for allowed clients includes reading, editing, import, upload, download and backup through the applicable workflows.
6. Choose Save sub-user access and review the status: Awaiting registration, Pending acceptance or Active.
7. Ask the member to register or log in with that exact email, open User Settings, find Work as sub-user of [firm], and choose Accept & work as sub-user after reading the confirmation.
8. The member returns to All Clients, selects an allowed client and opens the correct Tax Audit AY.

The client selection applies to the client/PAN; the team-access screen is not a separate assessment-year allocation screen. The main admin can use Edit access, Remove access and Activity Log to manage the team and inspect recorded actions with the user, client/AY, details and time.

Acceptance binds that email's working account to the firm's main account. Existing data is preserved, while independent work needs a separate registration. Only the main admin manages the team; a sub-user cannot create another team under the same ID.

For a smooth handover, allocate one person to edit a particular working section at a time, let them save, and have the reviewer refresh or reopen it. Tax Audit's marked clause forms autosave; declarations, block dialogs, uploads and preview/apply operations retain their specific actions. An older Excel or allocation preview may need to be repeated if the underlying data changed.

To continue on another suitable device, save the current changes, sign in to the same hosted workspace and reopen the same client and AY. A desktop or laptop is the practical choice for wide clause tables and Excel preparation. Use Log Out when finished. Where the page supports finishing pending saves during logout, review any Retry Save, Log Out Without Saving or Stay Here prompt before leaving.

6. Select the assessment year and report form deliberately

Confirm the assessment year, financial year, period start and period end before importing books or completing annual schedules. For example, an assignment for FY 2025–26 normally corresponds to AY 2026–27; the two labels should not be interchanged when selecting a document.

Select the appropriate 3CA-3CD or 3CB-3CD form for the assignment. The app keeps report selection separate from entity status. Changing a client from Firm to Company in a profile is not an instruction to silently change an already selected report form.

The AY Profile screen shows the selected form and dates. After a change, inspect the sidebar and report screen to confirm that the intended form is active.

When using the assessment-year creation screen, you can choose a Blank Assessment Year or Create from previous Assessment Year. A blank year uses the permanent master while starting the Form 3CD schedules afresh. Creation from a previous year carries supported recurring details and continuity information, including relevant opening balances; annual transactions need current-year evidence.

The supplied release includes a Form 3CA/3CB–3CD schema for AY 2026–27. Older-year preparation and retained workspaces do not by themselves establish that the same schema is suitable for every year's portal upload. Check the output requirements for the assessment year being filed.

7. Complete AY Profile and understand Client Master updates

Open AY Profile and review identification, assessee status, registrations, address, period, contact details and intermediary city. Choose Save AY Profile after making changes.

The AY Profile is a year-specific snapshot. Its option Also update permanent client master for future Assessment Years updates the master used for future years without rewriting every historical year.

The shared Client Master button provides the common identity workflow. When it offers an explicit action to apply confirmed master changes to the current working year, review that destination before applying. A filed or locked year is protected from that update.

Then inspect Part A. Saved official identity, address and period fields in Part A can take priority in the generated form. Correcting a name only in a general profile is therefore not a complete review if a previously saved Part A still contains different information.

A useful identity check is to compare the client header, AY Profile, Part A, report preview and generated output. The assessee's PAN must remain the assessee's PAN; auditor identity belongs in the auditor fields.

8. Learn the main navigation once

The active tax audit sidebar provides AY Profile, the selected statutory report, Clause Status, grouped Form 3CD clauses, Review & Apply, Import Centre, Disallowance Report, Restore & Backup and Preview / Generate JSON. Where relevant, it also offers 3CEB expense review.

For a 3CA assignment, open Form 3CA - Tax Audit Report. For a 3CB assignment, use Complete Form 3CB or its individual report points. Large clauses, including depreciation, loans and TDS/TCS, have dedicated screens; other clauses are reached through the grouped navigation and clause tabs.

The header includes Client Master, Portal Login, Pull from Last AY, Quick Upload, Review & Apply and Switch App. Switching to assureITR or assureTP retains a useful client context, but each module still has its own working and review requirements.

Use clause search to find a clause by its number or subject. Check the client and AY displayed in the header before any import, substantial edit, pull or download.

9. Use the shared Import Centre

Open Import Centre from assureTax. It opens the common intake used by the Practice Suite, with the client and year context carried from the tax audit workspace.

The normal sequence is:

1. Confirm the Client selection.
2. Check the assessment-year context; use the fallback AY only when it is not available from the document.
3. Choose Load client resources if you need to refresh the selected client's saved sources.
4. Select or drop the supported JSON, PDF, Excel or ZIP files into Upload & Import.
5. Choose Upload & Import.
6. Read each file's result, including the detected client, year, document type and any warning or pending action.
7. Inspect the saved source and use Back to Tax Audit to continue the clause review.

Several documents can be uploaded together. This is helpful when the assignment contains a financials package, a previous tax audit report and separate contribution or TDS workings. Review the individual results even if the overall batch completes successfully.

A year printed inside a historical loss schedule is not necessarily the year of the whole file. Use the app's detected document year and check it against the actual source. A previous-year filed report remains previous-year evidence; it should not be relabelled as the current year's annual transactions.

10. Import from assureFinancials and other books or workings

For financials prepared in assureFinancials, use the supported manifest.json + data.zip backup package. In the common Import Centre, expand More import options — connectors and financials, open Assure Financials → Choose Backup, or select the pair through the document upload control.

Upload both files belonging to the same backup. The manifest identifies the client and contents; data.zip provides the packaged data. Uploading data.zip alone does not provide the same identifiable package.

The source can supply relevant financial, grouping and working information for tax audit preparation. Review the resulting clauses rather than expecting a financial balance to prove facts absent from the source. For example, a statutory liability balance does not establish its payment date, and a total expense balance does not establish every supplier's GST status.

For other supported books or workings, upload the Excel or PDF source and inspect its interpretation. The document review can show readable workbook sheets, rows or PDF text. If the important table was not read correctly, provide a clearer structured working or complete the relevant clause manually.

The financials connection in this release uses the backup package. It should be described as a package import, not as a live direct fetch from your assureFinancials account.

11. Fetch Tally data through the connector

In Import Centre → More import options — connectors and financials, open Tally Connector. The connector needs access to the Tally company through the configured HTTP/XML endpoint.

1. Keep the correct company available in Tally.
2. Check the Tally endpoint for the environment in which the connector runs.
3. Choose Test & Fetch Companies.
4. Select the intended Company.
5. Confirm From and To against the selected tax audit year's dates.
6. Use the displayed fetch/import action to import groups, ledgers, trial balance and vouchers.
7. Read the import result and any source or clause-preparation warnings.
8. Review the imported data and the affected clauses.

The connector checks the import period against the selected workspace. Correct a period mismatch instead of trying to use the wrong-year books as current-year evidence.

Tally data supports more than a list of closing balances: imported vouchers and inventory information can assist relevant workings. Some supported data may prepare clause rows, while uncertain items remain review candidates. Inspect employee contribution, related-party and quantity findings where present.

The imported source is also made available as a shared Tally snapshot. A source being shared does not make the tax audit clauses and the income-tax return identical; review the destination module's saved figures.

12. Fetch available Income Tax Portal documents

The common Import Centre also provides Income Tax Portal → Open Connector. Confirm the PAN and AY, provide the required portal credentials and select the documents needed for the assignment.

Available selections include current tax audit worklist/prefill information, previous-year filed 3CD, previous-year Form 3CEB, AIS/TIS, Form 26AS, ITR Prefill JSON and filed ITR documents. Choose Fetch Selected or Fetch All Available, then read the result for each source.

For the tax audit prefill route, the screen provides a separate Tax Audit CA login selection. Save or select the appropriate CA login where required by that portal workflow. The CA's portal login and the auditor identity printed in the report serve different purposes; verify both separately.

The optional Accept pending Tax Audit request, if required setting is an actual portal action. Select it only when you intend to accept the relevant request. Fetching documents does not mean the report has been uploaded, signed or filed.

The connector saves documents actually made available by the portal. A worklist reference is not automatically a complete prefill JSON. If a document is unavailable or requires manual action, obtain it through the appropriate portal process and upload the downloaded original to Import Centre.

For several clients, Import from Income Tax Portal — multiple clients provides a credential template, client selection, current AY and last-AY selections, Fetch & Import, retry and result controls. Review the batch results individually. Accounts requiring OTP verification can need a manual download and upload route.

13. Use Quick Upload without losing your clause context

While working in a tax audit screen, choose Quick Upload, select the relevant files and choose Save Documents. The app stores the documents centrally and returns you to the current screen.

Quick Upload also processes supported source information. Safe mapped values may already appear in Form 3CD; the completion message can report populated values and unresolved conflicts. Open Review & Apply to understand the result.

Use the PAN-mismatch option only for an intentional reference document that belongs in the assignment's evidence. It is not a routine fix for selecting another client's source by mistake.

After uploading a revised source, check the latest saved version and the existing clause value together. A protected manual value can correctly remain unchanged even though a newer document was accepted.

14. Read Review & Apply as a clause review workspace

Open Review & Apply after imports. The screen groups useful findings by clause and shows their source, identified values, result and recommended action.

The important states are:

• Automatically mapped / Added to Form 3CD: the useful source value was already added or matched. Open the clause and verify its context.
• Ready to map: review the finding, then use Apply safely to Clause … when offered.
• Conflict / Existing value protected: compare the incoming information with the saved value. Open the clause and decide which supported value should remain.
• Supporting only: retain the information as evidence without assuming it is a complete official clause answer.
• Needs review / Manual review: complete the missing judgment or details through the indicated clause.

The normal import flow protects differing existing non-blank values, so the team can add or refresh source documents while retaining reviewed work. When a corrected document differs from an existing clause value, Review & Apply directs the reviewer to that difference for an intentional correction.

Use View Clause … or Open Clause … & map manually to reach the destination. If the source was not read or processed as expected, inspect it first, then use Re-check saved documents where appropriate. Re-checking should serve a specific unresolved issue; it is not a substitute for reading the result.

15. Pull recurring details and opening balances from Last AY

The Pull from Last AY control helps continue an existing client. It prepares supported recurring information and opening or brought-forward balances from the previous year.

1. Confirm the current client and AY.
2. Open Pull from Last AY.
3. Read the source AY and the covered sections.
4. Inspect the opening/brought-forward comparison: current opening, last-AY carry and the result after applying.
5. Decide whether existing values should remain or the offered replacement options are appropriate.
6. Use Apply Pull, or Confirm Replace & Pull when intentionally replacing the displayed information.
7. Wait for the saved confirmation and review the resulting clauses.

The normal pull preserves already filled values, including a saved zero. The separate opening-replacement option is therefore meaningful: a different saved zero is not automatically treated as an empty field.

The pull preserves current-year annual amounts, transactions and dates outside its permitted recurring/opening scope. Explicit calculation overrides also need review. Previous-year depreciation closing can support current opening, but it does not supply current additions, disposals or use dates.

If the screen reports that the response was interrupted, use Check Saved Status before trying again. The saved operation result is the reliable indication of whether the pull completed. A recovery version is retained before the change.

16. Use Clause Status to plan the remaining work

Open Clause Status for the Form 3CD — Clause Details & Status overview. It shows applicability, completion, reasons, identified data and what is still required.

Read applicability and completion separately. A clause can be applicable and still pending; a document can contain some data without providing a complete reportable table. Done, Data Filled, Nil / No Reportable, Review, Not Applicable and Pending tell you different things.

Open each applicable or unresolved clause. Review the facts supporting a nil or not-applicable answer, especially when new documents have been added after the original assessment. Use the questions and answer controls offered for that clause, and complete the required details when the answer makes a table relevant.

The app can assist applicability from available evidence, but missing evidence should remain a review item rather than be interpreted as proof of no transaction. A general description such as “service business” cannot settle every clause by itself.

Use the status page again after substantial imports, workbook updates and final corrections. It provides a practical work list for the preparer and reviewer.

17. Edit clauses and confirm that changes are saved

Most active clause editors use automatic saving. Change the relevant answer, text or table field and watch for Saving… followed by Saved. Some old-style Save Clause buttons are deliberately hidden in these screens because the active editor saves the changes for you.

For repeated tables, use the displayed add-row or Add entry control, complete the row and remove genuinely unwanted rows with the row control. A blank placeholder is different from a completed row containing a meaningful zero.

Where a dedicated editor provides an explicit Save, such as the depreciation block editor, use that action. AY Profile, uploads, pull confirmations and Excel imports also have their own explicit actions; they should not be assumed to use the same autosave behaviour as clause fields.

If Autosave failed appears, keep the screen open, address the connection or session issue and confirm that saving succeeds. Before leaving a major working, reopen or review the saved result where needed. A number visible in an unsaved field is not sufficient evidence that the export will contain it.

Manual changes may be protected against later automatic refresh. When an imported value and a reviewed manual value differ, investigate the difference in Review & Apply and the clause rather than repeatedly importing the same file.

18. Complete the report, auditor and signing details

Open the selected Form 3CA - Tax Audit Report or Complete Form 3CB. Review Auditor / Signing Information before completing the report points.

You can select an identity from the common CA master and populate the working report. Check the auditor's name, membership number, firm registration number, CA/firm name, address, state, country, pincode, signing place and signing date. The membership field expects the displayed six-digit format. Use Save identity to common master only when you intend to save that reusable identity; save the report itself as well.

For Form 3CA, review the applicable law, any required other-law description, the statutory audit report date, accounts and period, balance sheet date, declaration wording and qualifications. Complete the actual fields presented for Points 1–3 and choose Save Complete Form 3CA.

For Form 3CB, work through Points 1–5: accounts and audit period, head office and branches, report declarations and comments, the Form 3CD annexure statement, and the opinion/qualification details. Use Add branch where needed and check the total branch count. Branch names and locations are retained as working detail; the official JSON carries the head-office location and branch count. Choose Save Complete Form 3CB.

Use Add observation for each relevant qualification code and its text. Review the wording for the current year rather than retaining an old qualification simply because it was pulled forward. The observation field has a character limit, so make the wording complete and precise within that field.

The source portal CA login, common CA master and saved auditor declaration must be reviewed as separate items. Selecting a portal login does not establish that the report's signing information is complete.

19. Assign auditors across clients with Bulk Auditor Assignment

When several clients are handled by the same firm or different signing partners, Bulk Auditor Assignment removes repeated identity entry from each working report. Maintain the partners once in Auditor Master, allocate them against client years in Excel, and review the proposed report changes together.

Open All Clients → More Actions → Bulk Auditor Assignment. The workflow updates existing accessible Tax Audit or 3CEB working years. If a required client or module year has not been created, create it first through the normal client/module workflow or the separate Bulk Add Clients (Excel) facility, then return to allocation.

1. Choose Download Auditor Allocation List / Template. The workbook includes Client Allocation, Auditor Master and Instructions.
2. Review Auditor Master. Add or correct the firm name, FRN, signing partner, six-digit membership number and complete auditor address fields, including the relevant codes and pincode.
3. In Client Allocation, identify each destination by PAN + AY + Module. Use Tax Audit for the tax audit year; 3CEB can be allocated separately in its own row.
4. Assign the partner using the matching FRN + Membership No. Names help review, but the identifiers control matching. Keep one allocation row for each client/AY/module combination.
5. Save the .xlsx using plain values and preserve its headings. Format identifiers as text so leading zeros remain clear. The upload supports up to 1,000 rows per sheet and a workbook smaller than 5 MB.
6. Select the workbook and choose Upload & Preview.
7. Review Current auditor, Assigned auditor, Status and Details. Use Ready / Replacement and Errors / skipped filters to focus the review.
8. Correct invalid identities, duplicate destinations or missing workspaces and upload a fresh preview where required. Check every Replacement against the intended signing partner.
9. Choose Apply Ready Assignments. The app applies the eligible rows and retains each row's result.
10. Review Applied and failed/skipped results. Download the allocation list again to check the actual saved auditors, and open a relevant tax audit declaration to verify the identity alongside its signing information.

Both FRN and membership left blank mean no assignment for that row. Filed, submitted, approved or locked reports are preserved. Access and module availability are also checked. A report or Auditor Master changed after preview requires a fresh review, so an old workbook does not silently overwrite a newer assignment.

The selected complete identity replaces the auditor identity in the working report. Blank address fields in an uploaded Auditor Master can clear those auditor fields, so use the exported master as the starting point and supply the intended complete identity. Signing dates, observations and taxpayer addresses remain separately maintained. This is why the declaration review still follows the bulk operation.

Explicit assignments are protected during later normal document imports. Change one through another reviewed allocation upload or an explicit manual auditor edit. If processing is interrupted, use Reload Saved Preview to load the saved results and continue with remaining ready rows instead of starting by guessing which assignments succeeded.

For example, a firm can allocate one partner to a set of Tax Audit years and another to a separate group in the same workbook, then verify the results in one list. The saving comes from central preparation, clear destination matching and a single reviewed assignment run.

20. Complete Part A and the accounting foundation

Begin the Form 3CD review with Part A, including the assessee's official name, address, PAN, status, period, registrations and the audit-related selections shown for the assignment. Review the required report and tax-regime answers against the actual engagement.

Then work through the constitution, business and accounting clauses:

• Clause 9: review partner/member information and changes, including the relevant dates and ratios where requested.
• Clause 10: review the nature of business or profession and changes during the year.
• Clause 11: complete the books prescribed, maintained and examined, with the required locations. Imported TB data does not establish the full books-and-location answer.
• Clause 12: complete the relevant presumptive-income details where applicable.
• Clause 13: review the method of accounting, changes, adjustments and the applicable ICDS information and disclosures.
• Clause 14: review the closing-stock valuation method and the related details requested by the editor.
• Clauses 15–17: complete relevant capital-asset conversion, amounts not credited to P&L and property-transfer particulars.

Use the selected clause's tables rather than putting all information into one general remarks field. Where the table asks for an amount, date, category and description, all of those may be needed to explain the reported item.

This is also a useful point to reconcile the accounting method and inventory descriptions with the financial statements imported into assureTax. A clear foundation reduces contradictory answers later in the file.

21. Prepare Clause 18 depreciation block by block

Open Clause 18, review Clause 18 applicable? and use its Save action. Open an existing block through Edit, or choose Add block.

1. Confirm the block category, description, method and rate.
2. Review opening WDV against the prior-year closing and the available tax records.
3. Under Additions during the year, use Add purchase for the supported additions.
4. Review purchase date, put-to-use date, purchase amount and the relevant credit, exchange or subsidy adjustments.
5. Inspect total purchase value and use-period classification.
6. Under Sale, transfer, discard or other deduction, use Add deduction and complete the date, value and relevant block-removal answer.
7. Review the adjusted amount, book-depreciation reference, suggested tax depreciation and closing WDV.
8. Use Enter adjusted WDV manually or Enter depreciation manually only for an intentional, supported override.
9. Choose Save, return to the summary and review the block totals.

An imported aggregate addition can retain an evidenced timing bucket even when individual invoice dates are not available. Review the source basis and add the missing detail where required; do not manufacture dates simply to fill a field.

Saving or removing a block is treated as a deliberate manual Clause 18 edit and protected from automatic document refresh. This makes it important to resolve a wrong manual block in the block editor rather than expecting another upload to replace it.

Clause 18 is a tax-depreciation working. Its book-depreciation reference helps comparison, but saving this working does not post a depreciation entry into Tally or the source financials.

22. Review deductions, employee contributions and disallowances

The next group connects expense information to detailed reporting. Review Clause 19 for each relevant section, checking both Amount debited to P&L and Amount admissible against the supporting computation.

Clause 20 has separate 20(a) Bonus / commission and 20(b) Employee PF / funds tabs. Use Add entry or inspect the imported rows. For employee funds, check the fund, contribution received, due date, actual amount paid and actual payment date. Source-period, ECR-matched and payment-matched indicators help direct the review; compare the actual values as well.

Clause 21 provides separate workings across 21(a)–21(i). Review the appropriate expenditure categories, payment schedules, partner/member remuneration and interest, cash or non-account-payee payment details, gratuity and fund items, contingent liabilities, exempt-income expenditure and borrowing-cost amounts where relevant.

Use Add entry or Add payment in the relevant schedule. An expense ledger description is a starting point for review, not a complete conclusion about its tax treatment. Similarly, a challan alone may not establish the whole payment schedule or disallowance.

For selected large payment schedules, use Download annexure template or Download current annexure, then Upload bulk CSV. The direct-entry mode supports up to 500 entries in those schedules; larger data uses the bulk-annexure flow. Review the downloaded annexure and the upload result. Remove uploaded data removes that uploaded annexure and its imported records, so use it only for the intended replacement or correction.

Complete the applicable questions and wait for the saved indication. Reconcile the resulting amounts with the disallowance working later in the process.

23. Complete MSME, specified-person and income particulars

Clause 22 contains distinct MSME-related amount fields, including interest and the expenditure/payment-timing split requested by the form. Review all displayed rows. Entering one supplier closing balance does not complete this working.

In Clause 23, use Add entry and complete the related person, PAN/Aadhaar where available, relationship, transaction nature and current-year payment. An incomplete row can remain marked Draft until the party details and current-year payment are completed.

Review a shared party identity separately from the current-year transaction amount. A previous-year payment or a related-party master alone does not establish this year's payment. If you remove an automatically mapped party/nature row, the app can retain that deliberate removal so a later refresh does not silently recreate it.

Work through the applicable Clause 24 details shown for the selected year. In Clause 25, review the person, amount credited to P&L, amount not credited, total, section and transaction description. The total initially follows its component amounts, but a manually edited total must be checked independently against those components.

Where 3CEB expense review is available, use it to inspect relevant shared transfer-pricing information alongside the tax audit work. The two reports have separate reporting purposes; review which information belongs in each clause rather than treating every 3CEB row as a completed tax audit answer.

24. Resolve Clause 26 payment timing and Clause 27 treatment

Open the dedicated Clause 26 working. Where financial-statement candidates are shown, inspect each liability and choose the appropriate action:

• Paid by due date.
• Not paid by due date.
• Not Clause 26.

The financial source can establish a liability category or amount without establishing payment timing. Use payment evidence and the assignment's reviewed treatment to make that decision.

Review the appropriate official bucket, select the section and liability nature, and complete the amount. Use Add entry for a missing supported item. Also review the question about indirect taxes passing through P&L and the related treatment information. Wait for autosave and inspect the resulting rows.

Last-AY continuity can bring eligible unpaid items forward. That does not mean every previous-year liability or every payment should appear again as a new current-year disallowance.

For Clause 27, review the available credit/tax treatment and prior-period income or expense details. Reconcile the opening, utilisation and closing information requested by the working, and identify the actual year and nature of prior-period items. Do not treat an opening balance as a current-year transaction merely because both are shown in the same imported workbook.

25. Complete other transactions and Clause 31 particulars

Review the relevant Clauses 28–30, including the subclauses and transaction-specific questions presented for the selected year. Complete the parties, dates, amounts, consideration, adjustments and explanatory details required by the applicable schedule. Follow the screen's year-specific applicability rather than forcing entries into a historical or omitted item.

Clause 31 has separate tabs for loans, deposits, receipts, payments and the related transaction particulars. Choose the correct tab before adding a row.

Use Add entry and review party name, address, PAN/Aadhaar, amount, banking-channel answers, transaction mode, account-payee information and any additional particulars. If the selected mode is Other, complete its explanation. A blank mode or unanswered banking question can remain a review item even when the amount is present.

There is an important correction rule in this screen: selecting No — Not Applicable and saving or autosaving clears the existing Clause 31 and related 269ST particulars. Use it when that is the intended conclusion, not as a temporary way to hide a table. Preserve a version first if an already populated schedule needs substantial revision.

Use imported ledger or voucher findings to identify transactions for review, then establish their actual mode and circumstances from the records.

26. Review losses, deductions and TDS/TCS

Clause 32 provides tabs for 32(a)–32(e). In the brought-forward schedule, review the assessment year, nature of loss or allowance, returned and assessed amounts, relevant adjustments, order information and remarks. Complete the other questions and amounts in their respective tabs.

ITR loss schedules can support this review, but they do not create missing assessment orders or settle a shareholding-continuity question by themselves. Reconcile the carried information with the records used for the current assignment.

For Clause 33, answer the applicability question, use Add entry, select the deduction section and enter the reviewed admissible amount. Keep the supporting eligibility and calculation evidence with the working file.

Clause 34 has three separate tabs:

• 34(a) TDS / TCS particulars: review TAN, section, nature, payment/base amounts, deduction or collection, rate-related information and amount not deposited.
• 34(b) Statements furnished: review TAN, return form, due and filing dates, Contains all transactions?, and missing particulars where required.
• 34(c) Interest u/s 201(1A) / 206C(7): review interest payable, paid and payment date.

Use Add Row for missing entries and confirm that each tab's applicability answer agrees with the rows. A challan can support a deposit without proving the whole deduction base or statement completeness. Review a lower or zero deduction against its supporting basis instead of automatically treating it as short deduction.

27. Complete quantities, ratios and the remaining disclosures

For Clause 35, choose the trading or manufacturing tab. Use Add goods-traded item, Add raw material, Add finished product or Add by-product as appropriate. Record each principal item and its unit, then reconcile the relevant opening, purchases, sales, consumption, production, closing, yield and shortage fields.

The active quantity fields use whole numbers; percentage yield can use decimals. Fractional Tally quantities therefore require review of the reporting unit and quantity rather than an assumption that every decimal quantity will be posted unchanged. Unsupported movements should be resolved from the stock records.

Review the applicable Clause 36 / 36A / 36B screens for the selected year and complete the dividend or buy-back details where relevant. For Clauses 37–39, answer the relevant audit questions and provide the actual reported disagreement or disqualification details where required.

In Clause 40, check current-year and preceding-year turnover and the ratio numerators and denominators. Percentages calculate from these inputs. Inspect any deliberately changed denominator; a missing or zero denominator can produce a validation error.

Complete Clause 41 demand/refund particulars, Clause 42 statement particulars and completeness answers, and Clause 43 reporting-entity and furnishing information where applicable.

Finally, review all six amounts in Clause 44. The editor validates the relationships between registered-expenditure components, total registered expenditure, unregistered expenditure and total expenditure; it does not automatically fill every total for you. Reconcile supplier-level classification and the selected amount basis. A broad TB expense total alone is not a reliable GST-status split.

28. Prepare and import the consolidated Working Excel

For teams collecting several schedules at once, choose Clause Status → Export Working Excel. This can be a prefilled working workbook built from the information already prepared in assureTax, so the team can concentrate on remaining inputs and current-year changes.

First import the available sources and review the saved current-AY base. Then select Existing current AY data, keep the appropriate Fill missing recurring details and openings from Last AY option, and include a separate Last AY amount reference where useful. The workbook brings those supported starting points together for the selected schedules. It does not copy last year's annual transactions into the current year.

The practical sequence is reuse saved information → fill remaining inputs → validate and preview → confirm the reviewed changes. This helps when the client or another team member completes the remaining workings in Excel: they receive the existing context rather than being asked to re-enter everything from the beginning.

1. Select the required clauses and subclauses. Use Last AY defaults, Select All or Clear All where helpful.
2. Choose Existing current AY data for the prefilled current-year starting point. Use Blank template — add new entries when that is the intended task.
3. Review Fill missing recurring details and openings from Last AY.
4. Decide whether to include the separate Last AY amount reference.
5. Choose Download Working Excel.
6. Follow its Start Here guidance, review the filled values and complete the remaining yellow input cells or supported corrections.
7. Preserve the headings and hidden row identifiers.
8. Upload the completed .xlsx and choose Validate & Preview Import.
9. Review additions, updates and errors; correct the workbook and reupload where needed.
10. Choose Confirm Import — … change(s) after the preview is correct.

Blue depreciation and closing-WDV cells calculate and are excluded from input. Last AY references and Working Summary are also excluded from import. Exporting with a carry-forward option does not itself save those values to the app.

Blank cells and deleted Excel rows preserve saved app data. Enter 0 when the intended amount is zero. To remove a saved row, use the relevant editor's supported removal control and review the effect; deleting it only from this workbook does not mean it will disappear from the app.

If sorting or inserting rows requires it, the workbook permits Excel Review → Unprotect Sheet without a password; preserve the template's structure and use table rows. Errors or conflicting changes made in the app block the import until resolved. Confirmed changes are saved together with recovery versions.

After import, reopen the affected clauses. Review their answers, amounts and completeness, then regenerate any output prepared before the import.

As an example, a depreciation and contribution workbook can start with the selected saved information and appropriate recurring/opening references. The preparer completes current additions, payment details and other remaining inputs, then reviews exactly what the import proposes to add or update before confirmation. Existing app information outside the selected schedules remains available.

29. Use clause Excel and pending-data workbooks appropriately

Supported clause pages have Download Excel and Upload Excel controls. On a grouped screen, check the selected clause scope before downloading or uploading. A workbook for one clause should not be treated as an instruction to replace every clause in the group.

The Working Excel screen's All Excel options link provides additional annexure and Pending Data Sheet options. Use the template that matches the intended task.

For a Pending Data Sheet, fill the User Input cells and review its import preview. Blank inputs preserve saved information. Older annexure workbooks have their own preview and confirmation flow, including Confirm Import & Save Versions where shown.

An external Excel file containing financials or another person's working is a source document. It follows the document interpretation and review route, rather than automatically obeying every rule of the app-generated Working Excel template.

This distinction makes Excel useful at both stages: source workbooks provide evidence, while assureTax's structured workbooks provide controlled entry into selected report schedules.

30. Reconcile the saved file and use Disallowance Report

Revisit Clause Status and Review & Apply after the main workings are complete. Investigate conflicts, draft rows, pending applicability questions and totals that do not agree with the supporting records.

Useful cross-checks include client identity across Part A and the report, financial periods, tax-depreciation opening and closing, employee contribution payments, liability timing, specified-person payments, loss continuity, TDS/TCS statements, quantities and GST expenditure totals.

Open Disallowance Report to review the computation-related add-back and disallowance items derived from the currently saved Tax Audit clauses. Use Download Excel Report for the supporting review.

This report does not require uploading an ITR JSON for comparison, and its total is not an independently concluded taxable-income adjustment. Review the underlying clause and the income-tax computation together. Allowability items, such as eligible prior-year liabilities paid during the current year, need their appropriate computation treatment even where they are outside this focused disallowance report.

After correcting a clause, generate the report again. A previously downloaded report does not update when the saved working changes.

31. Preview and download the draft PDF

Open Preview / Generate JSON. Under Preview Tax Audit Form, choose Open Preview to inspect the PDF-based draft. You can also use Download PDF directly.

Check the assessee's identity, form title, AY, reporting period, auditor, signing details, observations, clause answers, table headings and amounts. Inspect long tables and page breaks before circulating the document for review.

The PDF is available while filing information is incomplete and is marked as a draft. It is not the portal acknowledgement or a digitally signed filing copy.

For Form 3CB, check the declaration wording especially carefully. In this release, the PDF declaration body can retain 3CA-style statutory-audit wording even when the title says 3CB. Use the saved Form 3CB editor and validated JSON for the separate form review, and have the PDF wording corrected before using it as an issued 3CB report.

The preview also offers Download completeness report. That is a diagnostic file for reviewing outstanding information, not the JSON intended for filing.

32. Resolve validation items and generate the correct JSON

The same Preview / Generate JSON page separates Working Backup — App Use from Income Tax Portal JSON.

Use Download Working Backup when you need a restorable copy of saved app work. Use Generate Portal JSON for the filing-format output after the required checks pass.

If the filing action shows Complete filing information, work through the displayed Section / Issue / Action list:

1. Open the issue or choose Go to section.
2. Correct the actual missing or inconsistent information.
3. Save the dedicated form or wait for the clause's saved confirmation.
4. Return to Preview / Generate JSON.
5. Repeat until the blocking items are resolved.
6. Choose Generate Portal JSON and preserve the newly generated file.

The checks include schema structure, blocking business checks and portal-readiness information. Some warnings still require judgment even when generation is permitted. Do not enter invented portal identifiers or unsupported answers simply to remove an error.

The generated portal JSON is a versioned export of the saved file. Complete the applicable portal upload, validation, signing and submission process separately, and retain the actual acknowledgement. Downloading JSON from assureTax does not by itself file the tax audit or mark the assignment as filed.

After any final correction, create a fresh JSON and use that version for the next step. Keep a clear distinction between the filing JSON, working backup and diagnostic completeness file.

33. Preserve versions, restore carefully and close the assignment

Use Restore & Backup in the AY sidebar to open Data Version History. Choose Save Current Version and record a useful reason before a substantial revision or at an important review milestone.

Open an existing version through Preview / Compare. The detail screen provides Download Snapshot JSON, Compare with Current and Restore Version. Review the differences and enter the restore reason before restoring. The app retains recovery versions around the restore; a locked or filed year requires the appropriate reopening or revision process first.

An AY snapshot and Download Working Backup serve different packaging purposes, but neither should be mistaken for a portable archive of every physical attachment. The working backup excludes attachments. A version can retain attachment metadata for files still present in the installation.

Where the standalone installation's All Clients → Backup / Restore is available, its full data ZIP covers the installation database, imports and attachments. That is a broader administrative operation. Restoring it replaces the installation's local data, so it is not the normal way to correct one clause or one AY.

Before closing the assignment, retain the reviewed working, the relevant source documents, a version explaining the final review, the latest export and the actual portal acknowledgement once filing is complete. The AY Profile's Active / Completed / On Hold selection is an assignment-status field; it is not evidence of portal filing.

34. A practical final review sequence

Use the following order when preparing the final file in assureTax at assureoffice.in:

1. Confirm client, PAN, AY, FY, dates and 3CA/3CB selection.
2. Reconcile AY Profile, Client Master and Part A identity.
3. Check that the intended current and previous-year documents were used.
4. Review safe imports, protected conflicts and supporting-only findings.
5. Confirm all important manual changes are saved.
6. Review report declarations, auditor details, signing information and observations.
7. Complete the applicable clause tables and resolve nil/not-applicable answers.
8. Reconcile depreciation, payments, losses, TDS/TCS, quantities and expenditure totals.
9. Check the Disallowance Report against the reviewed computation.
10. Inspect the draft output, including the specific Form 3CB PDF wording check where relevant.
11. Resolve the filing validation items and generate a fresh portal JSON.
12. Preserve the working version and complete the separate portal filing and acknowledgement process.

This gives the team a repeatable path through assureOffice: establish the assignment, use the sources, complete the workings, review the report and preserve what was actually finalised.

35. Frequently asked questions

1. What does assureTax prepare?

It provides a client-and-AY workspace for Form 3CA or Form 3CB together with Form 3CD, supported source imports, clause workings, Excel entry, review, draft PDF and JSON generation.

2. Can I start without a previous-year report?

Yes. Start a blank assessment year and establish the required identity, opening information and clause details from available records. Last-AY pull is a convenience when a suitable previous source exists.

3. Should I create another client for every assessment year?

Use the existing client and create or select its required assessment year. Keeping the client identity together makes continuity and source review easier.

4. Does changing the entity status automatically select 3CA or 3CB?

An existing report selection is separate. Review Form type in AY Profile and explicitly save the intended form for the assignment.

5. Why can Part A still show an old address after a profile edit?

Saved Part A identity fields can take priority in generated forms. Review the year profile and Part A, or use the explicit current-year application in Client Master where offered.

6. Does changing Client Master rewrite old filed years?

Routine master changes do not rewrite every historical year. The current-year application is explicit and protects filed or locked workspaces.

7. Can I upload several documents together?

Yes. Use Upload & Import in the shared Import Centre and inspect the individual result for every file, including its client, year and document type.

8. Does uploading a document automatically complete Form 3CD?

Supported exact information can populate relevant fields, but incomplete facts, conflicting values and professional judgments remain for review. Check Review & Apply and Clause Status.

9. Why did a revised upload not replace my saved amount?

The normal mapping flow protects differing existing non-blank values and some deliberate manual changes. Compare the conflict and correct the reviewed value in its clause.

10. Can I use assureFinancials data in assureTax?

Yes. Import the supported manifest.json + data.zip backup package through Import Centre, then inspect the resulting financial and clause information.

11. Can I upload only data.zip?

For the standard assureFinancials package, provide the matching manifest.json as well. The manifest identifies the backup and its contents.

12. Is the assureFinancials connection a live direct fetch?

The described release uses the standard backup-package import. Direct financials fetching should not be assumed from that import feature.

13. What does the Tally connector bring in?

It fetches supported groups, ledgers, trial balance and voucher data, with available inventory detail. Confirm the company, reachable endpoint and period before import.

14. Will a Tally import complete every payment-timing field?

Only evidenced supported data can assist the working. Review dates, transaction modes and required supporting facts in the relevant clauses.

15. Does portal document fetching file the tax audit?

No. It retrieves available sources. Report generation, portal upload, signing, submission and acknowledgement are separate steps.

16. Why was a portal prefill not downloaded?

The connector can only save a genuine document exposed by the portal. Read its result, complete any required manual action and upload the original downloaded file where necessary.

17. What does Pull from Last AY carry?

It carries permitted recurring details and opening or brought-forward information. It preserves current annual transactions outside that scope and presents replacement choices for review.

18. Why did Last AY pull keep my current opening of zero?

A saved zero is an existing value. If replacement is appropriate, select the opening-replacement option and review the new comparison before applying.

19. What should I do if a pull appears to time out?

Use Check Saved Status before attempting another pull. The operation may already have saved even if the browser did not finish refreshing.

20. Where is the Save Clause button?

Most ordinary clause screens autosave. Wait for Saved. Dedicated screens such as the Clause 18 block editor and report declaration retain explicit Save actions.

21. Does a green or completed status replace the review?

No. It reflects the app's saved information and checks. Review the underlying amounts, facts, applicability and output before finalising.

22. Can I change imported depreciation?

Yes. Review the block in Clause 18, edit its supported inputs or intentional overrides and choose Save. Deliberate block edits are protected from automatic refresh.

23. Does Clause 18 update depreciation in Tally?

No. It maintains the tax audit depreciation working. Accounting entries in the source books require their own appropriate correction process.

24. Why is an employee contribution row still incomplete?

Check the fund, amount received, due date, actual amount paid and actual payment date. A period label or matching indicator does not replace missing row details.

25. Can I enter large Clause 21 payment schedules through Excel or CSV?

Use the supported clause workbook or the specific annexure template and bulk CSV controls offered for that payment schedule. Review the preview and retained records after import.

26. Why is a Clause 23 row marked Draft?

Complete its required party, relationship, transaction and current-year payment information. A named related party alone is not a complete payment disclosure.

27. Why does Clause 26 ask me to classify payment timing?

A financial liability establishes an amount without necessarily establishing when it was paid. Review the payment evidence and select the appropriate bucket.

28. Can I select Not Applicable in Clause 31 just to hide its table?

No. Saving or autosaving that answer clears the existing Clause 31 and related 269ST particulars. Use it only for the intended reviewed conclusion.

29. Does a challan complete all Clause 34 tables?

No. Review deduction bases, statements, completeness, interest and dates as applicable. Deposit evidence and return completeness are different facts.

30. Can Clause 35 accept every fractional stock quantity unchanged?

The active quantity inputs use whole numbers, and fractional source quantities require review. Choose and substantiate the reporting unit and quantities consistently.

31. Are Clause 44 totals filled automatically?

The editor validates the six entered amounts and their relationships. Complete and reconcile the component and total amounts rather than relying on an automatic total.

32. Can I export only the schedules needed from a client?

Yes. Export Working Excel lets you select clauses and subclauses, including an existing-data or blank-entry workbook and optional Last-AY references.

33. Does deleting a Working Excel row delete the saved app row?

No. Deleted rows and blank cells in that workbook preserve saved data. Use the relevant app removal control for a deliberate deletion; use 0 for an intended zero amount.

34. Can I import a workbook while somebody edits the same app data?

Conflicting app edits can block the import. Review the latest saved state, update the workbook as needed and confirm a fresh preview.

35. Is Disallowance Report a comparison with an uploaded ITR JSON?

The active report derives review items from currently saved tax audit clauses. It does not require an ITR JSON upload, and its total still needs computation review.

36. Can I download a PDF before all filing details are complete?

Yes. Download PDF provides a draft review output. Inspect missing information and, for 3CB in this release, the declaration-wording limitation before using it as an issued report.

37. Is Working Backup the JSON for portal upload?

No. Download Working Backup preserves app work. Use Generate Portal JSON after resolving filing checks for the filing-format export.

38. Why is Generate Portal JSON unavailable?

Read the Section / Issue / Action list, open the relevant section, complete and save the information, then return to generation. The draft outputs can remain available meanwhile.

39. Does the included schema establish filing support for every AY?

No. The described release bundles the AY 2026–27 schema. Verify the schema and portal requirements applicable to another assessment year before filing.

40. Does a snapshot include every uploaded attachment as a portable file?

No. AY snapshots can retain attachment metadata, while Working Backup excludes attachments. Preserve physical source and attachment files through the appropriate broader backup process.

41. Does marking an assignment Completed mean it was filed?

No. The assignment status and actual portal filing are separate. Retain the portal acknowledgement as the evidence of completed submission.

42. Where can I use this connected tax audit workflow?

Use assureTax within the assureOffice Practice Suite at assureoffice.in. Begin with the correct client and assessment year, then follow the source, clause, review and output sequence described in this guide.

43. How does assureTax reduce repeat data entry?

It reuses supported source findings, saved current-year information, permitted Last AY details and common identities. Review the mapped result, complete the missing facts and resolve conflicts instead of retyping every available field.

44. Can I give my team a Working Excel that is already filled?

Yes. Select Existing current AY data, add the appropriate Last AY recurring/opening and reference options, and export the required schedules. The team completes remaining inputs, then validates, previews and confirms the changes.

45. Can I allocate different signing partners to many clients at once?

Use Bulk Auditor Assignment. Complete Auditor Master, allocate the FRN and membership number against each PAN/AY/module, review Ready and Replacement rows, then choose Apply Ready Assignments.

46. Will bulk auditor assignment create a missing Tax Audit year?

The allocation workflow updates existing accessible module years. Create the missing client/year through the normal workflow or separate Bulk Add Clients facility, then upload and preview the allocation again.

47. Can my team work on the same saved clients through a browser?

Yes, in the hosted assureOffice workspace. The main admin uses User Settings → Manage sub-users to assign client access. Each member accepts through their own login and opens the correct client and AY.

48. How should two team members hand over the same working?

Coordinate editing by section, confirm that changes are saved, and have the next person refresh or reopen the saved work. Recheck an Excel or assignment preview if the app reports that the underlying information changed.