Tax Audit is an obligatory financial inspection as directed by the Income Tax Act in India. It is conducted only if the total income of any person is more than Rs. 25,00,000 who is a professional and Rs. 1,00,00,000 for people who are not professionals. The tax audit must be undertaken by a qualified and certified Chartered Accountant, which is employed by the person or business itself. The tax audit report is provided through the form 3CD by the Chartered Accountant to the individual, as set by the Income Tax Act of India. While the return of income is filed, whatever important information from the Tax Audit Report is there, it has to be provided in the Return of Income too.