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Form 3CD Clause Wizard
Statement of Particulars Required to be Furnished Under Section 44AB — annexed to Tax Audit Report (Form 3CA or 3CB)
Due date AY 2026-27: 31 October 2026 (for FY 2025-26)
Confirm total clauses in Form 3CD as amended by CBDT Notification 28/2021 — 44 clauses. Also confirm whether any new clauses were added by Notifications during FY 2025-26 or AY 2026-27 instructions.
0 of 20 clauses reviewed
Form 3CD as amended by CBDT Notification 28/2021 has 44 clauses. Confirm whether there are any further CBDT amendments effective FY 2025-26. Also confirm: whether the ₹1Cr turnover threshold for audit under s.44AB has been modified — FA 2021 raised limit to ₹10Cr for businesses where cash receipts/payments do not exceed 5% of total; basic limit remains ₹1Cr without cash restriction. Clause 44 guidance notes may have been updated by ICAI.