Professional audit and assurance services for businesses, companies, LLPs, partnership firms, proprietorships, professionals and growing enterprises across Kolkata and nearby areas. Our audit approach focuses on financial review, tax compliance, reconciliation, documentation and statutory reporting.
Agarwal Shaswat & Co. provides professional tax audit services in Kolkata and surrounding areas, together with statutory audit, internal audit, financial review and compliance support. The engagement is structured around the nature of the entity, financial records, applicable law and reporting requirements.
Tax audit services for eligible businesses and professionals, including examination of financial records, turnover, deductions and tax-reporting particulars.
Statutory audit support for companies, including examination of books, financial statements, accounting records and applicable reporting requirements.
Risk-focused internal audit and process review designed to identify documentation gaps, control weaknesses and recurring process issues.
Financial review and compliance support for LLPs and partnership firms, including partner-related accounting and tax considerations.
A preparatory review before audit, bank-finance documentation, working capital renewal, investment discussions or tax-compliance finalization.
Cross-checking of accounting data with tax and statutory information to identify inconsistencies before reporting or filing.
A tax audit is not limited to preparing a report. The underlying records, financial statements, tax positions and disclosures need to be reviewed systematically before the prescribed report is furnished.
The scope is aligned with the applicable tax-audit requirements and the financial records made available for examination.
*Form 26 applies to the tax year governed by the Income-tax Act, 2025 and the Income-tax Rules, 2026.
Review of sales, service receipts, gross receipts and relevant turnover calculations.
Review of specified statutory dues and amounts requiring attention, including applicable MSME payment-related provisions.
Review of cash expenditure and other transactions relevant to applicable disallowance provisions.
Comparison of relevant accounting records with GST returns and supporting data where applicable.
Review of applicable withholding, collection, challan and reporting information.
Relevant tax-information reconciliation to identify potential differences before final reporting.
Applicability depends on the nature of activity, receipts or turnover, transaction profile and the relevant tax provisions. The following high-level thresholds are provided for general guidance.
Tax-audit applicability may arise where total sales, turnover or gross receipts exceed ₹1 crore, subject to the applicable provisions.
The enhanced ₹10 crore threshold may apply where the prescribed cash receipt and cash payment conditions are satisfied.
For specified professions, tax-audit applicability is generally linked to gross professional receipts exceeding ₹50 lakh.
Additional conditions can apply where presumptive-tax provisions are not followed or applicable prescribed income conditions are not met.
Audit procedures are tailored to the entity and engagement. Common review areas can include the following.
Audit and financial-review requirements differ according to the legal structure, nature of activity and applicable legislation.
A systematic workflow helps organize records, identify review points and prepare the relevant reporting information.
Understand the entity, business activity, accounting system, transaction volume and reporting requirements.
Examine ledgers, schedules, bank records, supporting documents, reconciliations and relevant compliance data.
Identify discrepancies, missing information and potential reporting issues requiring clarification or correction.
Complete the applicable audit reporting, documentation and electronic filing process within the prescribed framework.
Agarwal Shaswat & Co. is based in Howrah and serves Kolkata and nearby commercial and business areas. Audit requirements can be discussed based on the entity's records, location and engagement scope.
Our service coverage includes businesses and professionals across the Kolkata Metropolitan Region and surrounding locations.
A professional audit process can help businesses organize accounting information, identify inconsistencies and address relevant compliance matters before statutory reporting and tax filing.
Compare relevant financial records with tax, GST and withholding information to identify material differences requiring review.
Organize supporting schedules, vouchers, statements and other documentation required for the engagement.
Review applicable outstanding dues involving micro and small enterprises and the related tax implications.
A Chartered Accountant-led review provides an organized framework for discussing accounting, tax and reporting observations.
Audit procedures are adapted to the legal structure, nature of business, accounting systems and applicable statutory requirements.
Potential information gaps can be identified before the applicable report or return is finalized and submitted.
Common questions about tax audit applicability, forms, thresholds, documentation and audit reporting.
Businesses and professionals in Kolkata, Howrah and nearby areas can discuss the nature of their accounts, turnover, statutory requirements and proposed audit scope.
Professional audit and assurance services for businesses, companies, LLPs, partnership firms, proprietorships, professionals and growing enterprises across Kolkata and nearby areas. Our audit approach focuses on financial review, tax compliance, reconciliation, documentation and statutory reporting.
Agarwal Shaswat & Co. provides professional tax audit services in Kolkata and surrounding areas, together with statutory audit, internal audit, financial review and compliance support. The engagement is structured around the nature of the entity, financial records, applicable law and reporting requirements.
Tax audit services for eligible businesses and professionals, including examination of financial records, turnover, deductions and tax-reporting particulars.
Statutory audit support for companies, including examination of books, financial statements, accounting records and applicable reporting requirements.
Risk-focused internal audit and process review designed to identify documentation gaps, control weaknesses and recurring process issues.
Financial review and compliance support for LLPs and partnership firms, including partner-related accounting and tax considerations.
A preparatory review before audit, bank-finance documentation, working capital renewal, investment discussions or tax-compliance finalization.
Cross-checking of accounting data with tax and statutory information to identify inconsistencies before reporting or filing.
A tax audit is not limited to preparing a report. The underlying records, financial statements, tax positions and disclosures need to be reviewed systematically before the prescribed report is furnished.
The scope is aligned with the applicable tax-audit requirements and the financial records made available for examination.
*Form 26 applies to the tax year governed by the Income-tax Act, 2025 and the Income-tax Rules, 2026.
Review of sales, service receipts, gross receipts and relevant turnover calculations.
Review of specified statutory dues and amounts requiring attention, including applicable MSME payment-related provisions.
Review of cash expenditure and other transactions relevant to applicable disallowance provisions.
Comparison of relevant accounting records with GST returns and supporting data where applicable.
Review of applicable withholding, collection, challan and reporting information.
Relevant tax-information reconciliation to identify potential differences before final reporting.
Applicability depends on the nature of activity, receipts or turnover, transaction profile and the relevant tax provisions. The following high-level thresholds are provided for general guidance.
Tax-audit applicability may arise where total sales, turnover or gross receipts exceed ₹1 crore, subject to the applicable provisions.
The enhanced ₹10 crore threshold may apply where the prescribed cash receipt and cash payment conditions are satisfied.
For specified professions, tax-audit applicability is generally linked to gross professional receipts exceeding ₹50 lakh.
Additional conditions can apply where presumptive-tax provisions are not followed or applicable prescribed income conditions are not met.
Audit procedures are tailored to the entity and engagement. Common review areas can include the following.
Audit and financial-review requirements differ according to the legal structure, nature of activity and applicable legislation.
A systematic workflow helps organize records, identify review points and prepare the relevant reporting information.
Understand the entity, business activity, accounting system, transaction volume and reporting requirements.
Examine ledgers, schedules, bank records, supporting documents, reconciliations and relevant compliance data.
Identify discrepancies, missing information and potential reporting issues requiring clarification or correction.
Complete the applicable audit reporting, documentation and electronic filing process within the prescribed framework.
Agarwal Shaswat & Co. is based in Howrah and serves Kolkata and nearby commercial and business areas. Audit requirements can be discussed based on the entity's records, location and engagement scope.
Our service coverage includes businesses and professionals across the Kolkata Metropolitan Region and surrounding locations.
A professional audit process can help businesses organize accounting information, identify inconsistencies and address relevant compliance matters before statutory reporting and tax filing.
Compare relevant financial records with tax, GST and withholding information to identify material differences requiring review.
Organize supporting schedules, vouchers, statements and other documentation required for the engagement.
Review applicable outstanding dues involving micro and small enterprises and the related tax implications.
A Chartered Accountant-led review provides an organized framework for discussing accounting, tax and reporting observations.
Audit procedures are adapted to the legal structure, nature of business, accounting systems and applicable statutory requirements.
Potential information gaps can be identified before the applicable report or return is finalized and submitted.
Common questions about tax audit applicability, forms, thresholds, documentation and audit reporting.
Businesses and professionals in Kolkata, Howrah and nearby areas can discuss the nature of their accounts, turnover, statutory requirements and proposed audit scope.