What disallowances are reported in a tax audit?

Name: Vijay R Singh & Co.
Address: Office No. 4, Vishal CHSL, D Wing, Sir Mathuradas Vasanji Road, Azad Nagar, Opp. Andheri Gymkhana, Andheri East, Maharashtra, 400069, IN
Telephone: +91 98607 23959

CA Vijay R Singh, FCA
Chartered Accountant · ICAI M.No. 153926 · FRN 136869W

Short answerA tax audit reports expenses that may be disallowed — like payments where TDS wasn’t deducted (Section 40(a)), statutory dues unpaid by the due date (Section 43B), cash payments over the limit (Section 40A(3)), and personal expenses. These get added back to taxable income.

Common disallowances

40(a): TDS not deducted/paid
43B: statutory dues paid late
40A(3): cash payment over ₹10,000
Personal/unsupported expenses

They increase your tax

Disallowed amounts are added back, raising taxable income — so good TDS and payment discipline saves real tax. Confirm limits.

Audit

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This answer is general information for businesses, not professional advice. Tax rates, thresholds and forms change with each Finance Act — please confirm the current position for your own facts, or speak to us, before acting.