How to fill ITR 3 from Tax Audit Report

In case of assessee who has to obtain and upload Audit report under section 44 AB of the Income Tax Act has to file Income Tax return for the same previous year. Since there are some information or data which are same in ITR and Tax audit report. So assessee has to take care about the data or information which is mentioned in Tax Audit Report should be considered in filling the Income Tax Return.
The reconciliation of ITR form 3 with Tax Audit Report in the tabulated form is as follows:
- At first in ITR 3 column, we have given the clauses in ITR 3.
- Opposite to it, we have stated corresponding clauses in Tax Audit Report relating to this clause.
- We have just mentioned clause number in Tax Audit Report

Sr no	Clause No	ITR 3	TAX AUDIT REPORT [TAR] Clauses in TAR to be referred

	I	Part A – General	Form 3CB – Point 1, Form 3CD Part A
		Name, PAN, Address	Form 3CB – Point 2 and Point 1
		Assessment Year	Form 3CD Part A Point – 7
	2	Audit Information
		[a1] Are you liable to maintain accounts as per section 44 AA?	Form 3CD – 11a
		[a2i] If no, Whether during the year Total sales / turnover / gross receipts of business exceeds Rs. 1 crores but does not exceeds Rs. 5 crores?	Form 3CD – 40a
		[b] Are you liable for audit under section 44 AB?	Form 3CD – 8
		[c] [1] Date of furnishing of the audit report? [2] Name of the auditor signing the tax audit report? [3] Membership Number of the Auditor [4] Name of the auditor [5] Proprietorship / firm registration number [6] Permanent Account Number [ PAN] / Adhar number of the proprietorship / firm [7] Date of report of the audit	Form no 3CB and Form No 3CD [At signature place where audit signs and other details are stated here.]
		[d] [ii] if liable to audit under any Act other than the Income Tax Act, mention the Act, section and date of furnishing the audit report ?	Form No 3CA
	3	Nature of business	Form 3CD – 10a
		Part A BS Part A Manufacturing Account Part A Trading Account Part A – P & L Presumptive Income cases 61 Computation of Presumptive Business Income under section 44AD 62 Computation of Presumptive Business Income under section 44ADA 63 Computation of Presumptive Business Income under section 44AE	Refer Audited Balance sheet Refer Audited Mfg Account Refer Audited Trading Account Refer Audited P and L Account Form 3CD, Point 12 Form 3CD, Point 12 Form 3CD, Point 12
		OTHER INFORMATION [Mandatory in Audit Cases]
	OI1	Method of Accounting employed in the previous year	Form 3CD – 13a
	OI2	Is there change in method of accounting	Form 3CD – 13b
	OI3a 3b	Increase in Profit or Increase in loss because of deviation, if any as per ICDS Decrease in Profit or Decrease in loss because of deviation, if any as per ICDS	Form 3CD – 13d Form 3CD – 13e
	OI4	Method of closing stock employed in the previous year [ a to e clause ]	Form 3CD – 14a Form 3CD – 14b
	OI 5	Amounts not credited to profit and loss account, being
	5a 5b 5c 5d 5e	The items falling within the scope of section 28 The proforma credits, drawbacks, refund of duty of customs or excise or service tax, or refund of sales tax etc Escalation claims accepted during the previous year. Any other items of income Capital receipts, if any	Form no 3CD 16a 16b 16c 16d 16e
	OI 6	Amounts debited to profit and loss account, to the extent disallowable under section 36 due to non fulfillment of conditions specified in relevant clauses
	6c 6k	Any sum paid to an employee as bonus or commission for services rendered, where such sum was otherwise payable to him as profits or dividend [ 36[1][i] ] Any sum received from employees as contribution to any provident fund or superannuation fund or any fund set up under ESI Act or any other fund for the welfare or employees to the extent not credited to the employees account on or before due date [ 36[1][va] ]	Form no 3CD 20a Form no 3CD 20b
	OI 7	Amounts debited to profit and loss account, to the extent disallowable under section 37
	[a] [b] [c] [d]	Expenditure of capital nature [ 37[1]] Expenditure of capital nature [ 37[1]] Expenditure laid out or expended wholly and exclusively not for the purpose of business [ 37[1]] Expenditure on Advertisement, in any souvenir, brochure, tract, pamphlet or the like, published by a political party [37[2B]	Form no 3CD 21 a Form no 3CD 21 a Form no 3CD 21 a Form no 3CD 21 a
	OI8A	Amounts debited to the profit and loss account, to the extent disallowable under section 40
	[a] [b] [c] [d] [e] [f] [g] [h] [i]	Amount disallowable under section 40[a][i]. on account of non compliance with the provisions of Chapter XVII-B Amount disallowable under section 40[a][ia]. on account of non compliance with the provisions of Chapter XVII-B Amount disallowable under section40[a][ib]. on account of non compliance with the provisions of Chapter VII of the Finance Act, 2016 Amount disallowable under section40[a][iii]. on account of non compliance with the provisions of Chapter XVII-B Amount of tax or rate levied or assessed on the basis of profits [40[a][ii] Amounts paid as wealth tax [ 40[a][iia] Amount paid by way of royalty, license fee, service fee etc. as per section 40 [a][iib] Amount of interest, salary, bonus, commission or remuneration paid to any partner or member inadmissible under section [40[b]/40[ba] ] Any other disallowances	Form no 3CD 21 b[i] Form no 3CD 21 b[ii] Form no 3CD 21 b[iii] Form no 3CD 21 b[vii] Form no 3CD 21 b[v] Form no 3CD 21 b[vi] Form no 3CD 21 c Form no 3CD 21 b[iv],[vii],[viii],[ix]
	OI9	Amounts debited to the profit and loss account, to the extent disallowable under section 40A
	[a] [b] [c] [d]	Amounts paid to persons specified in section 40A[2][b] Amount paid otherwise than by account payee cheque or account payee bank draft or use of electronic clearing system through a bank account or through such electronic mode as may be prescribed, disallowable u/s 40A[3] Provisions for payment of Gratuity [ 40A[7] Any sum paid by the assessee as an employer for setting up or as contribution to any fund, trust, company, AOP or BOI or society or any other institution[ 40A[9] ]	Form no 3CD 23 Form no 3CD 21dA Form no 3CD 21e Form no 3CD 21f
	OI10	Any amount disallowed under section 43B in any preceding previous year but allowable during the previous year	Form no 3CD 26A
	OI11	Any amount debited to profit and loss account for the previous year but disallowable under section 43B	Form no 3CD 26B
	OI12	Amount of credit outstanding in the accounts in respect of Excise duty. Service tax, vat sales tax, CGST, SGST, IGST, UTGST	Form no 3CD 26C and 27a
	OI13	Amounts deemed to be profits and gains under section 33AB or 33ABA	Form no 3CD 24
	OI14	Any amount of profit chargeable to tax under section 41	Form no 3CD 25
	OI15	Amount of income or expenditure or prior period credited or debited to the profit and loss account [net ]	Form no 3CD 27b
6	QD	QUANTITATIVE DETAILS
	[a] [b]	In the case of Trading Concerns In the case of Manufacturing concern	Form no 3CD 35 Form no 3CD 35b
7		SCHEDULES TO THE RETURN FORM
8	SCH S	Details of income from Salary	Form no 3CD 16d
9	SCH HP	Details of Income from House Property	Form no 3CD 16d
10	SCH BP	Computation of income from business or profession
	4a 5 11 12	Profit or loss included in 1, which is referred to in section 44AD/44ADA/44AE/44BB/44BBA/44DA Income credited to Profit and Loss account [ included in 1] which is exempt Depreciation and amortization debited to profit and loss account Depreciation allowable under Income tax act.	Form no 3CD 12 Form no 3CD 16d Form no 3CD 18 Form no 3CD Annexure A Depreciation schedule.
11	SCH DPM DOA DEP	Depreciation on Plant and Machinery	Form no 3CD Annexure A Depreciation schedule.
12	SCH CG	Capital Gain	Form no 3CD 16e
13	SCH OS	Income from other sources	Form no 3CD 29Ba
14	SCH CYLA	Details of Income after set off of current years losses	Form no 3CD 32a,b,c,e,e.
15	SCH BFLA	Details of income after set off of Brought Forward Losses of earlier years.	Form no 3CD 32a,b,c,e,e.
16	SCH ICDS	Effect of Income Computation Disclosure Standards on profit	Form no 3CD 13 d,e,f.
17	SCH 80 G	Details of Donations entitled for deduction under section 80G	Form no 3CD 33.
18	SCH VIA	Deductions under Chapter VI-A	Form no 3CD 33.
19	SCH EI	Details of Exempt Income	Form no 3CD 16d.
20	SCH TPSA	Details of Tax on secondary adjustments as per section 92CE[2A]	Form 3CD– 30 Aa
21	SCH GST	Information regarding Turnover / Gross Receipts reported for GST	Form no 3CD – 4
22		Verification	Form 3Cd – Part A 1,2,3

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