Tax audit
Mandatory tax audit by chartered accountant for businesses exceeding ₹1 crore turnover (₹10 crore if 95%+ digital) and professionals exceeding ₹50 lakh gross receipts. Report in Form 3CA/3CB with Annexure 3CD.
Key provisions
- Mandatory tax audit by chartered accountant for businesses exceeding ₹1 crore turnover (₹10 crore if 95%+ digital) and professionals exceeding ₹50 lakh gross receipts. Report in Form 3CA/3CB with Annexure 3CD.
Use via API
GET/v1/tax-law/sections/by-2025-ref/191
Programmatic access - free, no signup required. ISR-cached for 24 hours.
REQUEST · cURL
curl https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/191
RESPONSE · 200 OK
{
"act_2025_ref": "191",
"old_reference": "Section 44AB, Income Tax Act 1961",
"title": "Tax audit",
"category": "Section",
"limit_or_rate": "-",
"applicable_to": "-",
"effective_from": "2026-04-01"
}