CONTENTS AT A GLANCEPreface to tile Second EditionAbout the AuthorDetailed ContentsChapter 1 Tax Audit under section 44AB of the Income TaxAct, 1961Chapter 2 Clause by Clause Comparison of Old and New Forms 3CA, 3CB and 3CDChapter 3 Clauses I to 8Chapter 4 Clause 9: Details of Firms, LLPs, AOPsChapter 5 Clause 10: Nature of business or professionChapter 6 Clause 11: Books of AccountChapter 7 Clause 12: Presumptive IncomeChapter 8 Clause 13: Method of AccountingChapter 9 Clause 14: Method of Stock ValuationChapter 10 Clause 15: Capital Asset converted into Stock-inTradeChapter 11 Clause 16: Amounts not credited to Profit and Loss Account Chapter 12 Clause 17: Transfer of Land and/or Buidling vis-avis Section 43CAl50CChapter 13 Clause 18: DepreciationChapter 14 Clause 19: Amounts admissible under sections 32AC, 33AB, 33ABA, 35, etc.Chapter 15 Clause 20: Bonus/Employees Contribution to PFChapter 16 Clause. 21: Certain Amounts debited to Profit and Loss AccountChapter 17 Clause 22: Amount of interest inadmissible under section 23 of the MSMED Act, 2006Chapter 18 Clause 23: Payments to Specified PersonsChapter 19 Clause 24: Amounts deemed to be profits and gains under section 32AC, 33AB or 33ABA or 33ACChapter 20 Clause 25: Any amount of profit chargeable to tax under section 41 and computation thereofChapter 21 Clause 26: Sums covered by section 43BChapter 22 Clause 27: CENVA T Credit! Prior Period ItemsChapter 23 Clause 28 & 29: Implications of Transfers without ConsiderationChapter 24 Clause 30: Amount borrowed or repaid on Hindi etc.Chapter 25 Clause 31: Acceptance or Repayment of Certain Loans and DepositsChapter 26 Clause 32: Unabsorbed Loss! DepreciationChapter 27 Clause 33: Sectionwise details of deductions, if any admissible under Chapter VIA or Chapter IIIChapter 28 Clause 34: Audit of Compliance with TDS ProvisionsChapter 29 Clause 35: Quantitative DetailsChapter 30 Clause 36: Corporate Dividend TaxChapter 31 Clause 37: Cost Audit ReportChapter 32 Clause 38 and Clause 39: Central Excise and Service Tax Audit ReportChapter 33 Clause 40: Accounting Ratios, etc.Chapter 34 Clause 41: Details of Demand Raised or Refund Issued During the Previous Year under any other Tax LawsChapter 35 Annexures I & 2 to old Form 3CDChapter 36 Standards of AuditingChapter 37 Other Standards of AuditingChapter 38 Guidance Notes on Auditing AspectsChapter 39 Standards on Quality Control and Assurance EngagementsChapter 40 Standards on Quality Control (SQC) IChapter 41 Code of Ethics ABOUT THE AUTHORCA. Kamal Garg In. Com (H), FCA, OISA (ICAI)I is a Fellow Member ofThe Institute of Chartered Accountants of India (lCAI) and a First ClassCommerce Baccalaureate from Deen Dayal Upadhyaya College, University ofDelhi and a consulting academician in KGMA, Delhi. He was also the memberof Board of Studies (BOS) Study Material Research Group (2009-20 I 0) ofNIRCof ICAI and a special invitee member of Accounting Standards Board (ASB)(2012-2013) and Ind AS (lFRS) Implementation Committee (2014-2015) ofICAI. He is also the faculty member of Ethical Standards Board (ESB) of ICAIand had an opportunity to act as a speaker in the very 1st Live Webcast held byESB of ICAI in March 2013 . He is also a key resource person for developmentand review of various study contents and webcasts for BOS of ICAI, such asstudy material and practice manual on Advanced Auditing for CA Final,eLecnires for CA IPCC and CA Final studies, etc.
3rd Edition , 2015