What's in the CA Workpapers file
| Sheet | What it lists |
|---|---|
| 40A(3) | Cash payments for expenditure above the limit in a day to one person. Rows are pre-marked "not expenditure" only when every debit in the entry clearly says so; advances, prepaid items and the like are left for you to decide. |
| 269SS | Loans, deposits and specified sums taken otherwise than by account-payee cheque, draft or bank transfer, with day totals. |
| 269T | Repayments of loans and deposits in cash, with the peak balance including interest worked out conservatively. |
| 269ST | Cash receipts of ₹2 lakh or more from one person in a day, for one transaction, or for one event or occasion, with the same bill added up across the year. |
| MSME 43B(h) | Dues to micro and small enterprises unpaid beyond the time allowed, with a bill-by-bill sheet for bills still open at year end. |
| Ageing | Trade receivables and payables aged as Schedule III asks. |
| Ledger scrutiny | Ledgers worth a closer look, gathered in one place for the file. |
The law, applied by year
Thresholds and sections are applied according to the financial year being audited, so an older year is not tested against today's rules:
- 43B(h) applies from FY 2023-24.
- 269ST applies from FY 2017-18.
- The 40A(3) limit is ₹20,000 for years before FY 2017-18.
The papers are aids for your judgement, not conclusions. Each row shows the voucher it came from, so you can check it in Tally.
Also in the tax audit set
- Tax Audit pack: Clause 44 break-up of expenditure by GST registration status, a TDS check, a GST reconciliation, party-wise purchases and sales, and an exceptions list.
- Form 3CD pivots: the year's data arranged for the tax audit report.
- Data integrity sheet: proof that every ledger agrees with Tally's own closing balance.
Why it's reliable
The workpapers come from the same pull as the financial statements, after every ledger has been checked against Tally. If the pull isn't complete, the workpapers say so rather than showing a clean but partial list. Formulas are live, and the stored results match Excel's own recalculation.
On a phone right now? E-mail yourself the link from the box on this page and try it on a client's Tally at the office. The trial is free for 14 days.