The income-tax position, section by section.

The income-tax position of a client is usually worked from a section checklist and last year's file. Audcrix walks the provisions that actually apply against the client's own profile, and routes the rupee effect of each one to where it belongs.

39 sections, walked against the client

Audcrix holds 39 sections of the Income-tax Act that bear on an audit, gated by the client's constitution, turnover and registrations, so a provision is tested only where it applies and says why where it does not. The result is a book-profit to taxable-income bridge rather than a list of observations.

The cash sections, strictly per ledger

Sections 269SS, 269T and 269ST are tested per ledger by default. Two ledgers with similar names can be genuinely different persons, so they are never merged on a guess; they combine only when a CA explicitly declares them one party, and that single decision then flows to every test and register that depends on it.

• Section 269ST as a register, not a verdict — every receipt of two lakh rupees or more is recorded mode by mode, cash sales included, so the working paper holds the population that was tested rather than only its failures.
• Bank loans kept out of scope, while loans from non-banking finance companies stay in, because the banking-company exemption covers banks and not NBFCs.
• Loans given registered separately, for reporting, rather than being treated as a violation by the lender.
• Nothing silently dropped — where a register runs past its display limit, the rows not shown are counted and reported.

The tax audit threshold

Section 44AB applicability includes the cash test on receipts and payments, with transfers between the client's own accounts excluded, because moving money from one of the client's accounts to another is not a cash transaction with anyone.

The Income-tax Act, 2025

The tax year selects the Act. For FY 2026-27 onwards the cash provisions are cited under their new numbers — sections 185, 186 and 188 of the 2025 Act — while earlier years continue to cite sections 269SS, 269ST and 269T. The amounts come from a verified extract of the enacted text, each figure carrying the page it was read from. Collection at source under section 206C sits alongside.

Every figure opens

Each line of the position opens onto the ledgers and vouchers behind it, so the question in the meeting — where does this number come from — has an answer on the screen.