Guides
Bank statement analysis, done properly
Short, practical reads for CAs who work from bank statements: the workflows we automate, written out in full so you can run them by hand — or judge our output against them.
From bank statement to ITR-ready summary: a CA's workflowThe six-step workflow — export, normalise, categorise, party ledger, ITR heads — and the AIS/SFT cross-check that keeps notices away.Read the guideWhat is a party ledger, and why do auditors open it first?Who paid whom, rolled up: what a party ledger reveals — concentration, undisclosed loans, related-party flows — and how to build one.Read the guideHow to categorise bank transactions for auditA working head list from Salary to Suspense, and the five rules — mode is not a category, direction from amounts, suspense discipline — that keep it defensible.Read the guideLedger scrutiny from a bank statement: a working methodThe finalisation read that is not a reconciliation: party concentration, out-and-back loans, round-tripping and cash-law risk, surfaced party-wise.Read the guideReading cash-law risk (269SS, 269T, 269ST) off a statementWhat a bank statement can and cannot prove about the cash sections, the patterns that flag exposure, and how to document it for clause 31 of Form 3CD.Read the guideReconciling a bank statement against AIS and SFTWhich statement entries map to AIS and SFT reportables, and a cross-check that catches the mismatches that trigger notices before you file.Read the guideFinding related-party transactions in a bank statementWhy related-party flows hide as ordinary rows, how a party-wise view surfaces them, and turning that into an AS 18, CARO and tax disclosure checklist.Read the guide
Looking for your bank's export steps instead? See the supported banks pages.