Form 3CD Clause 26
Form 3CD Clause 26 (Section 43B) Audit Utility
Audit statutory liability payments under Section 43B of the Income Tax Act completely offline. Verify payment dates against due dates for GST, PF, ESI, and bonus.
Output View: Form 3CD Clause 26Offline Desktop Result
Clause 26 Statutory Liabilities Payment & Disallowance View
THE AUDIT BOTTLENECK
Traditional Manual Process & Exposure
Failing to verify whether statutory liabilities (GST, EPF, ESIC, Bonus) were paid on or before the Income Tax Return filing due date leads to incorrect Form 3CD reporting.
Manual Excel Friction Steps:
- ✕Checking challan payment dates manually against statutory due dates
- ✕Comparing opening balances, provisions, and actual payments during the year
- ✕Determining disallowance vs allowable expenditure under Section 43B
HOW CACONTROL AUTOMATES IT
Rule-Based Desktop Precision
CAControl tracks opening statutory liability balances, provisions created, and actual bank payment voucher dates to pre-populate Clause 26 schedules automatically.
Key Benefits & Safeguards:
- Pre-populates Clause 26 table with exact payment dates & challans
- Flags Section 43B disallowances paid after due date
- Generates supporting workpapers for audit files
Topic FAQs: Form 3CD Clause 26 (Section 43B) Audit Utility
Clear statutory guidance and technical implementation details.
Yes. It tracks statutory monthly due dates for EPF/ESIC as well as ITR due dates for employer liabilities.