Bharat’s Tax Audit & e-filing as amended by the finance act, 2016 by Kamal GargEdition : 2016
Chapter 1 Tax Audit under section 44AB of the Income Tax Act, 1961,Chapter 2 Clause by Clause Comparison of Old and New Forms 3CA, 3CB and 3CD,Chapter 3 Clauses I to 8,Chapter 4 Clause 9: Details of Firms, LLPs, AOPs,Chapter 5 Clause 10: Nature of business or Profession”Chapter 6 Clause 11: Books of Account, Chapter 7 Clause 12: Presumptive Income,Chapter 8 Clause 13: Method of Accounting, Chapter 9 Clause 14: Method of Stock Valuation,Chapter 10 Clause 15: Capital Asset converted into Stock-in Trade,Chapter 11 Clause 16: Amounts not credited to Profit and Loss Account, Chapter 12 Clause 17: Transfer of Land and/or Building via-avis Section 43CAl50C,Chapter 13 Clause 18: Depreciation,Chapter 14 Clause 19: Amounts admissible under sections 32AC, 33AB, 33ABA, 35, etc.,Chapter 15 Clause 20: Bonus/Employees Contribution to PF,Chapter 16 Clause. 21: Certain Amounts debited to Profit and Loss Account, Chapter 17 Clause 22: Amount of interest inadmissible under section 23 of the MSMED Act, 2006,Chapter 18 Clause 23: Payments to Specified Persons,Chapter 19 Clause 24: Amounts deemed to be profits and gains under section 32AC, 33AB or 33ABA or 33AC,Chapter 20 Clause 25: Any amount of profit chargeable to tax under section 41 and computation thereof,Chapter 21 Clause 26: Sums covered by section 43B,Chapter 22 Clause 27: CENVA T Credit! Prior Period Items, Chapter 23 Clause 28 & 29: Implications of Transfers without Consideration,Chapter 24 Clause 30: Amount borrowed or repaid on Hindi etc.,Chapter 25 Clause 31: Acceptance or Repayment of Certain Loans and Deposits, Chapter 26 Clause 32: Unabsorbed Loss! Depreciation,Chapter 27 Clause 33: Section wise details of deductions, if any admissible under Chapter VIA or Chapter III,Chapter 28 Clause 34: Audit of Compliance with TDS Provisions,Chapter 29 Clause 35: Quantitative Details, Chapter 30 Clause 36: Corporate Dividend Tax,Chapter 31 Clause 37: Cost Audit Report,Chapter 32 Clause 38 and Clause 39: Central Excise and Service Tax Audit Report,Chapter 33 Clause 40: Accounting Ratios, etc.,Chapter 34 Clauses 41: Details of Demand Raised or Refund Issued During the Previous Year under any other Tax Laws,Chapter 35 Annexure I & 2 to old Form 3CD,Chapter 36 Standards of Auditing, Chapter 37 Other Standards of Auditing, Chapter 38 Guidance Notes on Auditing Aspects,Chapter 39 Standards on Quality Control and Assurance Engagements,Chapter 40 Standards on Quality Control (SQC) I,Chapter 41 Code of Ethics
ABOUT THE AUTHOR
CA. Kamal Garg In. Com (H), FCA, OISA (ICAI)I is a Fellow Member of The Institute of Chartered Accountants of India (lCAI) and a First Class, Commerce Baccalaureate from Deen Dayal Upadhyaya College, University of Delhi and a consulting academician in KGMA, Delhi. He was also the member of Board of Studies (BOS) Study Material Research Group (2009-20 I 0) of NIRC,of ICAI and a special invitee member of Accounting Standards Board (ASB),(2012-2013) and Ind AS (lFRS) Implementation Committee (2014-2015) of ICAI. He is also the faculty member of Ethical Standards Board (ESB) of ICAI and had an opportunity to act as a speaker in the very 1st Live Webcast held by ESB of ICAI in March 2013 . He is also a key resource person for development,and review of various study contents and webcasts for BOS of ICAI, such as study material and practice manual on Advanced Auditing for CA Final,eLecnires for CA IPCC and CA Final studies, etc.