ICAI Guidelines: Minimum Charges a CA Can Collect for Tax Audit:

ICAI Guidelines: Minimum Charges a CA Can Collect for Tax Audit The charges imposed by Chartered Accountants for tax audits and other services in India are governed by the guidelines of the Institute of Chartered Accountants of India (ICAI). While these charges are optional, they act as a standard to offer reasonable compensation in the profession. ICAI has suggested a minimum fee system for tax audits, which is based on the city classification (Class A, B, or C) and the work complexity.  

Rate per day: Depends on the complexity of work and the number of days required to work

Category	Class 'A' Cities (₹/day)	Class 'B' Cities (₹/day)	Class 'C' Cities (₹/day)
(i) Principal	₹18,000/- & above per day	₹12,000/- & above per day	₹8,000/- & above per day
(ii) Qualified Assistants	₹10,000/- & above per day	₹7,000/- & above per day	₹5,000/- & above per day
(iii) Semi-Qualified Assistants	₹5,000/- & above per day	₹4,000/- & above per day	₹3,000/- & above per day
(iv) Other Assistants	₹3,000/- & above per day	₹2,000/- & above per day	₹1,000/- & above per day

Subject to Minimum indicative Fees as under:

Service	Class 'A' Cities (Rs.)	Class 'B' Cities (Rs.)	Class 'C' Cities (Rs.)
(i) Tax Audit	40,000/- & above	30,000/- & above	22,000/- & above
Live Webinar	A	A	A
(ii) Company Audit
(a) Small Pvt. Ltd. Co. (Turnover ≤ 2 Cr)	50,000/- & above	35,000/- & above	25,000/- & above
(b) Medium Pvt. Ltd. / Public Ltd. Co.	80,000/- & above	55,000/- & above	35,000/- & above
(c) Large Pvt. Ltd. / Public Ltd. Co.	Based on complexity and time spent	Based on complexity and time spent	Based on complexity and time spent
(iii) Review of TDS Compliance	25,000/- & above	18,000/- & above	12,000/- & above
(iv) Transfer Pricing Audit	Based on complexity and time spent	Based on complexity and time spent	Based on complexity and time spent

The fees shown above follow ICAI's guidelines for minimum charges. However, Chartered Accountants are free to set their own rates. These are just the basic recommended fees that ICAI suggests for audits and other professional services.