From presumptive (44AD/44ADA/44AE) to regular books with audits, we prepare computations, align TDS/TCS, and e-file with clear workpapers & schedules.
Choice of scheme, accurate books, compliant reports, and timely e-filing for AY 2025–26.
Assess presumptive (44AD/44ADA/44AE) vs regular based on turnover, margins, and cash/digital mix.
Evaluate audit need & prepare report/tax schedules where applicable.
File the correct form (ITR-3/ITR-4/others) & e-verify with bank/OTP/DSC.
Pick based on turnover level, digital share, record-keeping and growth plans.
| Aspect | Presumptive (44AD/44ADA/44AE) | Regular (Normal) |
|---|---|---|
| Eligibility & Caps | Businesses up to notified turnover limits; enhanced limits apply where cash receipts are within a small % of total. Specified professions have separate limits. | All businesses/professions (no presumptive cap); mandatory if you don’t meet presumptive conditions. |
| Profit Declaration | Declare a fixed % of turnover/receipts (e.g., typical 6%/8% for 44AD; 50% for 44ADA, model-specific for 44AE). | Report actual profits as per books (P&L, Balance Sheet, schedules). |
| Books & Audit | Books/audit generally not required if conditions are met; exceptions apply on opting out. | Books compulsory; audit if turnover thresholds hit or other triggers apply. |
| Best For | Simple ops, high digital share, lower documentation appetite. | Growing businesses, credit-seeking entities, complex expenses/stock/TP. |
| ITR Form | Typically ITR-4 (Sugam) for eligible resident individuals/HUFs & certain firms (non-LLP). | ITR-3 for individuals/HUFs with business/professional income on regular basis. |
Know when audit applies and what’s due when.
Audit generally at a base turnover threshold; relaxed to a higher threshold where cash receipts & payments each stay within a small percentage of totals.
Tax audit report typically due about a month before the audit-case ITR due date.
Non-audit and audit cases have different original due dates; belated/revised returns are generally allowed till end-December (AY window).
Close books early and freeze trial balance; start bank/vendor confirmations and inventory counts well before the audit rush.
We select the right form and map every schedule to your books.
Better finance access, lower risk, cleaner growth.
Filed ITRs & audited statements boost bankability & vendor onboarding.
Reconciled TDS/TCS, GST cross-checks and accurate 26AS/AIS mapping reduce mismatches.
Planned advance tax & optimized regime/presumptive choices avoid interest shocks.
Avoid penalties & operational blocks.
Late fee, interest on tax and potential audit-related penalties where applicable.
Belated filing can restrict carry-forward of certain losses.
ITR gaps can affect loans, tenders, and marketplace onboarding.
Keep clear scans; match names & addresses across proofs.
We’ll tailor the computation & reports to your industry (trader, freelancer, doctor, CA/CS, transporter, etc.).
From scoping to e-verification — and after.
Understand ops, revenue streams, cash/digital profile, and scheme choice.
Clean ledgers, reconcile 26AS/AIS/TDS/TCS and GST returns.
Apply correct rates, deductions, depreciation & presumptive rules.
Where applicable, finalize audit report with annexures & UDIN.
Correct ITR schema, JSON validation & acknowledgements.
Respond to 143(1) adjustments, rectifications, and planning for next year.
Small tweaks now avoid last-minute reconciliations.
Post from bank feeds; tag UPI/POS/PG references to invoice IDs for clean receivable trails.
Periodic stock-take, item masters with HSN, and costing method locked (FIFO/weighted avg).
Vendor-wise folders; annotate GSTIN, invoice date, tax breakup & payment mode for each bill.
A few controls keep 26AS/AIS aligned with books.
Capture PAN, section & rate at onboarding; auto-calc threshold breaches.
Match booked TDS with Form 26Q/27Q/24Q & challans; chase short deductions.
Track vendor lower-rate certificates; store copies and validity.
Consistent capitalisation policy + correct rates = fewer notices.
Maintain acquisition dates, put-to-use proofs, component-wise breakup and location tags.
Scrap/sale entries with supporting documents to avoid block-level discrepancies.
Check eligibility for accelerated/additional allowances where notified.
Draft deed clauses carefully and ensure book entries match clauses.
Match revenue & ITC signals to prevent cross-portal inconsistencies.
Reconcile GSTR-1/3B turnover with books & ITR P&L, adjust for non-GST income.
Match 2B with purchase register; provide ageing for ineligible/blocked credits.
Keep movement documents & delivery challans for scrutiny support.
Cash limits influence audit thresholds and presumptive eligibility.
Indicative view; exact outcomes depend on facts and current circulars.
| Event | What can happen | How we reduce risk | Flag |
|---|---|---|---|
| Late ITR (non-audit) | Late fee/interest; limits on loss carry-forward | Early computation & challans; reminders | Deadline |
| Late/Missing Audit | Audit-related penalties; enquiry risk | Audit calendar, UDIN control, checklists | Audit |
| TDS Mismatch | Credit shortfall; demand in 143(1) | Quarterly reconciliation with 26AS/AIS | TDS |
Because tax numbers should also tell your growth story.
With variance vs previous year & industry notes.
Working capital profile to support credit lines.
Operating cash vs EBITDA to demonstrate health.
Clear, practical answers with relatable icons.
Share turnover band, digital % of receipts, presumptive preference, and any audits or TP.
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