The tax audit (Form 3CD)
Answer each Form 3CD clause from your books, have someone else review it, and record the auditor's sign-off.
Updated 15 October 2026
What you’ll do: prepare the tax audit papers clause by clause, with a separate reviewer.
Who can do this: accountants answer clauses. A Company Admin or a CA / Reviewer reviews. Whoever answered a clause can’t review it.
Steps
- In Dexta Books, open Income tax under Tax, then the Tax audit tab. You see Form 3CA and 3CD (3CB for non-companies).
- Each clause shows To answer. Click Answer, fill it in (many figures come from your books), add Remarks if needed, and save. It moves to To review.
- The reviewer opens each clause and clicks Mark reviewed, or Send back with a note.
- If the books change after a clause is answered, it shows Figures changed. Check it again.
- When every clause is Reviewed, the auditor’s details are recorded: Membership no, Firm registration no, UDIN, Place and Date.
Good to know
- If you answered a clause, the screen tells you someone else reviews it.
- Reopen brings the papers back for changes after sign-off.
- Close the financial year first so the figures don’t move.