# Form 3CD — Clause Prep Worksheet

**Assessee:** _______________________  **PAN:** __________  **AY:** __________

Use this worksheet to map evidence to each clause before preparing Form 3CD. In CiteAudit, use **Form 3CD** (admin) for AI-assisted extraction with citations.

| Clause | Topic (abbrev.) | Amount / answer | Source document | Citation / page | Reviewed |
|--------|-----------------|-----------------|-----------------|-----------------|----------|
| 1 | Status (individual/firm/company) | | COI / deed | | ☐ |
| 2 | Previous year profit/loss | | Last year 3CD / ITR | | ☐ |
| 3 | Books of account | | Trial balance | | ☐ |
| 4 | Method of accounting | | Notes to accounts | | ☐ |
| 5 | Previous year method change | | | | ☐ |
| 6 | Depreciation (IT Act) | | Fixed asset register | | ☐ |
| 7 | Unabsorbed depreciation | | | | ☐ |
| 8 | Deductions (80-IA, etc.) | | | | ☐ |
| 9 | Brought forward loss | | | | ☐ |
| 10 | Section 115JB (MAT) | | | | ☐ |
| … | *(continue through clause 44)* | | | | ☐ |

**Common evidence bundle:** Trial balance, P&L, balance sheet, tax audit report prior year, Form 26AS, depreciation chart, related party schedule, TDS summary.

**Prepared by:** __________  **Partner review:** __________

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*Free template from CiteAudit — citeaudit.com/resources*