Form 3CD working paper index
A single format from the Tax Audit Formats pack. front sheet of the current file.
- 2 pages
- 77
- Word and PDF
- 13 September 2026
What it covers
- 1Form 3CD working paper indexfront sheet of the current file
Read the opening
The first part of the format, as it downloads. Blanks are highlighted.
Tax audit working paper index — [Name of the assessee] — AY 2026-27
File reference: [Audit file reference] Engagement partner: [Engagement partner's name] Manager: [Manager's name]
Ref. | Working paper | Clause fed | Prepared by / date | Reviewed by / date |
|---|---|---|---|---|
A-1 | Engagement letter, signed by the client | — | [____] | [____] |
A-2 | Previous auditor communication, despatch proof and reply | — | [____] | [____] |
A-3 | Independence and section 288 eligibility declaration; ceiling register entry | — | [____] | [____] |
A-4 | Materiality memorandum | — | [____] | [____] |
A-5 | Locked trial balance with print date and user stamp | all | [____] | [____] |
B-1 | Turnover computation and section 44AB limb determination; cash receipt and cash payment percentages | 8 | [____] | [____] |
B-2 | Six-year ITR history; 44AD(4) lock-in check | 8, 12 | [____] | [____] |
B-3 | Regime option form acknowledgement | 8a, 33 | [____] | [____] |
C-1 | Turnover to GSTR-1 / 3B / 9 reconciliation | 4, 40, 44 | [____] | [____] |
C-2 | Income to 26AS and AIS reconciliation | 16, 34 | [____] | [____] |
C-3 | Purchases to GSTR-2B reconciliation | 27(a), 44 | [____] | [____] |
C-4 | Stock to bank stock statement reconciliation, with the client's written explanation | 14, 35 | [____] | [____] |