Form 3CD Clause 22 and Section 43B(h): MSME Reporting Explained
Clause 22 and Section 43B(h) require careful MSME vendor identification, payment-period testing and year-end review. This guide explains the practical workflow.
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Practical Indian tax, financial reporting, labour, state law and business compliance guides for CAs, accountants and businesses.
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361 articlesForm 3CD Checklist for AY 2026-27: Practical Tax Audit Review
Use this practical Form 3CD checklist to organise tax audit work for AY 2026-27, from depreciation and MSME reporting to TDS, GST and cash-transaction checks.
By Team assureOfficeForm 3CA vs Form 3CB: Which Tax Audit Report Applies for AY 2026-27?
Form 3CA applies where accounts are audited under another law, while Form 3CB applies in other tax audit cases. Form 3CD accompanies both for AY 2026-27.
By Team assureOfficeSection 44ADA vs Tax Audit for Professionals: ₹50 Lakh or ₹75 Lakh?
The ₹75 lakh Section 44ADA limit applies only where the prescribed cash-receipt condition is satisfied. This guide explains how the scheme interacts with tax audit.
By Team assureOfficeSection 44AD vs Tax Audit: When Is Audit Required?
Section 44AD can simplify taxation for eligible small businesses, but turnover, cash receipts, declared profit and prior-year history all matter for tax audit.
By Team assureOfficeTax Audit Applicability under Section 44AB: Limits for AY 2026-27
Understand the business and professional tax audit limits for AY 2026-27, including the ₹10 crore cash-condition threshold and the interaction with presumptive taxation.
By Team assureOfficeTax Audit Due Date Extension 2026: Current Position for AY 2026-27
The tax audit report for ordinary AY 2026-27 audit cases is currently due on 30 September 2026. This practical update explains the present position and what firms should complete now.
By Team assureOffice
Why Notes to Accounts Take So Much Time — and How to Simplify Them
Notes to Accounts often take longer than the face of the financial statements because the same information is repeated across workings, schedules and statements. A structured workflow can make this easier.
By Team assureOfficeStill Preparing Financial Statements in Old Excel Format? There Is a Faster Way
Existing financial statements already contain valuable current-year and previous-year information. Learn how old-format Excel financials can become the starting point for the ICAI new financials format.
By Team assureOfficeTally to Schedule III Style Financials: A Faster Workflow for CA Firms
Books may already be complete in Tally, but financial statement preparation often moves back to Excel. See how a structured Financials Builder can shorten the Tally-to-financials workflow.
By Team assureOfficeTax Audit Deadline 2026: Why CAs Are Asking for More Time
The tax audit due date for AY 2026-27 is currently 30 September 2026, while professional bodies are seeking more time. See why the new non-corporate financial statement format is adding to year-end workload.
By Team assureOfficeICAI New Financials Format for Non-Corporate Entities: Schedule III Style Financial Statements
Understand the ICAI new financials format for non-corporate entities, commonly searched as the Schedule 3 Financials Format. Learn what has changed, the practical challenges for CAs and accountants, and how assureOffice Financials Builder can simplify preparation.
By Team assureOffice