Tax Audit for Traders
Section 44AB audit for F&O and intraday traders
- 1TestTurnover and presumptive history checked.
- 2AuditBooks prepared and audited.
- 3FileReport and ITR filed by due dates.
Share your details. We’ll reply on WhatsApp with the next steps and a checklist.
Pick a plan — the fee is adjusted if you hire us within 30 days.
About Tax Audit for Traders
A clear overview, in simple terms — what it is, why it matters, and how we handle it.
A trader needs a tax audit under Section 44AB if trading turnover exceeds ₹10 crore (when cash transactions are within 5%, which is always the case for exchange trading) — or if they opted for presumptive taxation in any of the last five years, now declare lower profit, and total income exceeds the basic exemption limit. The audit report is due by 30 September (21 October 2026 for this year after the CBDT extension) and the ITR by 31 October (21 November 2026).
Many traders get audits they don't need, and some skip audits they do need. The answer depends on turnover computed per the ICAI Guidance Note and your presumptive-taxation history, so we check both before you pay for an audit.
Where an audit applies, it is carried out by a chartered accountant with Form 3CB/3CD, books of account and reconciliations with broker statements.
| Turnover limit | ₹10 crore (digital transactions) |
|---|---|
| Presumptive link | Section 44AD(4)/(5) consequences |
| Report | Form 3CB-3CD (renumbered under the 2025 Act from tax year 2026-27) |
| FY 2025-26 due dates | Audit report 21 Oct 2026; ITR 21 Nov 2026 |
| Penalty for no audit | 0.5% of turnover, up to ₹1.5 lakh |
Who this is for
Common scenarios where this service is a good fit.
- High-volume F&O traders
- Traders who used presumptive taxation earlier
- Traders unsure whether audit applies
What you get
Clear deliverables so you know exactly what's included.
- Applicability analysis
- Books and reconciliations
- Audit by CA
- ITR-3 filing
Expert review before every submission — not just data entry.
Working notes and reconciliations you can rely on in future notices.
Resident Indians, NRIs, expats and cross-border businesses — all served.
Documents required
A practical checklist. We'll tell you if anything else is needed based on your case.
* This is a base checklist. After a quick pre-check, we may ask for additional items specific to your case.
Process
A simple, trackable workflow — designed to avoid back-and-forth.
Turnover and presumptive history checked.
Books prepared and audited.
Report and ITR filed by due dates.
Get a quote
We share a clear quote on WhatsApp after a quick checklist pre-check.
- Fixed quote on WhatsApp after a short look at your facts and documents.
- Government fees, if any, are paid at actuals and shown separately.
| Factor | DIY | Indus Tax |
|---|---|---|
| Expert review | ❌ | ✅ |
| Notice risk reduction | ❌ | ✅ |
| Deduction optimisation | ❌ | ✅ |
| Audit-ready records | ❌ | ✅ |
| AIS/26AS reconciliation | ❌ | ✅ |
Share your facts and deadline. We'll reply with the right checklist and a clear quote.
Fee adjusted against our service fee if you go ahead within 30 days.
- Priority CA Call-backSkip the queue — a CA calls you within 30 minutes.₹255
- RecommendedCA Consultation (30 min)Talk one matter through properly with a CA.₹755
- In-depth CA Review (60 min)Documents reviewed before the call, written action plan after.₹1,155
Call-backs run Mon–Sat, 9 AM–6 PM IST. Booked outside these hours? We call you first thing the next working morning.
Compare the 3 plansFrequently asked questions
Answers to the most common questions we get.
Official sources
Indus Tax is a private professional services firm and is not affiliated with any government authority. Rules and fees change — we confirm current positions before filing.
