Upload a client’s statement (PDF or Excel, 46 supported banks) and screen India tax review points including ₹2 lakh cash days, unexplained round-figure credits, Rule 237 SFT and Section 393 withdrawal TDS. Current 2025 Act labels appear with the legacy sections CAs still search.
A tax audit or assessment review commonly starts with the client’s bank statements. Cash deposits, round-figure credits, repeated receipts from one party and money that comes in and goes straight out are useful screening patterns, but each needs books and source evidence before it becomes a conclusion.
TaxFetch performs that first pass from the uploaded statement. It lists ₹2 lakh cash days for payer/event review under current Section 186 (old 269ST), ₹50,000+ deposits as identity/PAN review points, round-figure and repeated-party credits for Sections 102/104 review (old 68/69A), the ₹5/10/50 lakh Rule 237 screening points and the current Section 393 cash-withdrawal threshold. It also surfaces quick rotation patterns and the underlying entries to verify.
The dedicated CA tool keeps the workflow focused: review the parsed summary and every transaction, then open one consolidated CA Red Flags working paper with the exact entries behind each alert.
CAs use a bank statement as a screening source: identify ₹2 lakh cash days, large or round-figure credits, repeated parties, quick fund rotation and aggregate withdrawals, then verify each item against the books and source documents. For tax year 2026-27, use Sections 102/104, 186 and 393 plus Rule 237; retain old 68/69A, 269ST and 194N labels only for search and older-year reference.
For tax year 2026-27, unexplained income under Sections 102–106 carries a 30% base rate under Section 195, before applicable surcharge, cess and any penalty. · Source: Income Tax Department, Government of India
| Pattern | Current provision | What the CA verifies |
|---|---|---|
| ₹2 lakh+ cash day | Sec 186 (old 269ST) | Payer, transaction, event and permitted mode |
| Unexplained credit or asset | Secs 102/104 (old 68/69A) | Books, identity, capacity, source and purpose |
| Cash loan/deposit of ₹20,000+ | Sec 185 (old 269SS) | Mode, nature and statutory exception |
| ₹5/10/50 lakh cash activity | Rule 237 (old 114E) | Account type, PAN status, multi-account aggregate and AIS |
| Above ₹1 crore cash withdrawals | Sec 393(3) (old 194N) | Recipient type, payer-wide aggregate and 2% TDS credit |
Run the red-flag scan before the return is filed, not after an assessment query arrives — a source explanation is strongest when the books and evidence are assembled contemporaneously.— CA Juber Attar, TaxFetch e-CA Tax Expert
Everything you need, built in — no spreadsheets, no guesswork.
Round-figure credits, repeated receipts and rotation patterns — the current counterparts to familiar Section 68/69A search terms — with amounts and dates.
Each ₹2 lakh cash day is flagged for payer/transaction/event review under Section 186 (old 269ST), plus ₹50,000+ deposits as identity/PAN review points.
See whether the uploaded statement crosses the ₹10 lakh screening point, then apply account type, PAN status and one-or-more-account aggregation before reconciling AIS.
Cash withdrawals are screened once the payer-wide aggregate exceeds ₹1 crore; the threshold is ₹3 crore where the recipient is a co-operative society.
Each flag carries its section reference and what to verify — use it to direct vouching instead of scanning hundreds of rows by hand.
Bank-specific PDF, password-protected PDF, Excel or CSV support, depending on the bank.
This is exactly what you'll see when you open the tool.
Upload a client’s bank statement (PDF or Excel) and get a CA working paper for cash screening, unexplained-credit patterns, SFT review and current-law verification.
A live demo of what happens the moment you run the tool.
Actual screens from the tool — here is exactly what your result looks like.
Review cash-deposit totals, ₹2 lakh cash days, large identity/PAN review points, unexplained-credit candidates and the exact transactions needing source documents.
From start to result in four simple steps.
Drop the client’s bank statement PDF or Excel — password-protected files work too.
TaxFetch reads every transaction, verifies balances and totals deposits, withdrawals and cash.
Switch to the 🚩 CA Red Flags tab for Sections 102/104, Section 186, Rule 237 and Section 393 screening, with old labels retained for reference.
Use each flagged item as a vouching point — download the full analysis for your working papers.
Real people who got things done faster with CA Bank Statement Analysis.
During tax audit season I run every client statement through this before touching the books. The ₹2 lakh cash-day list alone saves my article two days of Excel work.
A notice questioned cash deposits. This report gave me the exact dates and amounts to build the source explanation and organise the supporting file.
The round-figure credit screening thinks like an AO. It caught a ₹5 lakh entry my client had completely forgotten was a friendly loan — we papered it before filing.
I use the SFT threshold check to warn clients before the AIS surprises them. Clients think we are psychic.
Uploads password-protected PDFs from every bank my clients use. One tool for statement analysis, red flags and ITR intelligence.
Everything you need to know before you start.
It screens ₹2 lakh cash days for current Section 186 review (old 269ST), large deposits as identity/PAN review points, round-figure and repeated-party credits under Sections 102/104 (old 68/69A), the ₹5/10/50 lakh Rule 237 SFT screening points, current Section 393 cash-withdrawal TDS and quick in-and-out rotation. The uploaded statement cannot establish multi-account or payer-level facts by itself.
No — it is a screening working paper. Each flag tells you what to verify in the books, confirmations, PAN records and source documents. Section 186 applies by person, transaction and linked event; Rule 237 can aggregate one or more accounts. The report directs vouching and does not make a legal finding.
46 banks across 7 countries, with PDF, password-protected PDF, Excel or CSV support depending on the bank. You can upload multiple statements together and analyse them as one period.
Statements are processed to generate your analysis and are not sold or shared. You can use the tool without exposing client credentials — only the statement file is needed.
Yes. Cash totals, ₹2 lakh cash days, repeated-party credits and the underlying rows help direct vouching and prepare transaction-level schedules. Apply the provision and Form 3CD clause relevant to the client’s tax year before using the figures in a signed report.
Uploading and seeing the summary is free. Signing in unlocks the full transaction detail, the CA Red-Flag tab and report downloads — with a free first run to try it on a real statement.
A complete toolkit for your taxes — all in one place.
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