Items reportable in tax audit report: key clauses of Form 3CD checklist here

This article is an explanatory / checklist‑style piece outlining the key clauses and items that need to be reported in a tax audit report under Form 3CD (which is part of Indian Income Tax audit regime). It lists various heads, disclosures, thresholds, and details that auditors or assessees must include: e.g., details of accounting policies, related party transactions, specified financial disclosures, exempt income, interest, etc. The article guides practitioners on compliance with audit reporting requirements under the Income Tax Act, draws attention to common pitfalls, and may reference the relevant sections and rules.