Bharat Tax Audit and E-Filing By Kamal Garg Edition April 2023

 1,720

As amended by the finance act 2023

 

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Bharat Tax Audit & E-Filing Kamal Garg Edition April 2023

Bharat Tax Audit & E-Filing Kamal Garg Edition April 2023

Content

Chapter 1     Tax Audit under section 44AB of the Income Tax Act, 1961

Chapter 2     Clauses 1 to 8A

Chapter 3     Clause 9: Details of Firms, LLPs, AOPs

Chapter 4     Clause 10: Nature of business or profession

Chapter 5     Clause 11: Books of Account

Chapter 6     Clause 12: Presumptive Income

Chapter 7     Clause 13: Method of Accounting

Chapter 8     Clause 14: Method of Stock Valuation

Chapter 9     Clause 15: Capital Asset converted into Stock-in-Trade

Chapter 10   Clause 16: Amounts not credited to Profit and Loss Account

Chapter 11   Clause 17: Transfer of Land and/or Building vis-à-vis Section 43CA/50C

Chapter 12   Clause 18: Depreciation

Chapter 13   Clause 19: Amounts admissible under sections 32AC, 33AB, 33ABA, 35, etc.

Chapter 14   Clause 20: Bonus/Employees Contribution to PF

Chapter 15   Clause 21: Certain Amounts debited to Profit and Loss Account

Chapter 16   Clause 22: Amount of interest inadmissible under section 23 of the MSMED Act, 2006

Chapter 17   Clause 23: Payments to Specified Persons

Chapter 18   Clause 24: Amounts deemed to be profits and gains under section 32AC, 33AB or 33ABA or 33AC

Chapter 19   Clause 25: Any amount of profit chargeable to tax under section 41 and computation thereof

Chapter 20   Clause 26: Sums covered by section 43B

Chapter 21   Clause 27: CENVAT Credit/Prior Period Items

Chapter 22   Clause 28 & 29: Implications of Transfers without Consideration

Chapter 23   Clause 29A: Advance received on Capital Asset Forfeited

Chapter 24   Clause 29B: Income of gifts exceeding `50,000

Chapter 25   Clause 30: Amount borrowed or repaid on Hundi, etc.

Chapter 26   Clause 30A: Primary and Secondary Transfer Pricing Adjustments

Chapter 27   Clause 30B: Thin Cap Adjustments

Chapter 28   Clause 30C: GAAR

Chapter 29   Clause 31: Acceptance or Repayment of Certain Loans and Deposits

Chapter 30   Clause 32: Unabsorbed Loss/Depreciation

Chapter 31   Clause 33: Section wise details of deductions, if any, admissible under Chapter VIA or Chapter III

Chapter 32   Clause 34: Audit of Compliance with TDS Provisions

Chapter 33   Clause 35: Quantitative Details

Chapter 34   Clause 36: Corporate Dividend Tax

Chapter 35   Clause 36A: Deemed Dividend under section 2(22)(e)

Chapter 36   Clause 37: Cost Audit Report

Chapter 37   Clause 38 and Clause 39: Central Excise and Service Tax Audit Report

Chapter 38   Clause 40: Accounting Ratios, etc.

Chapter 39   Clause 41: Details of Demand Raised or Refund Issued During the Previous Year under any other Tax Laws

Chapter 40   Clause 42: Furnishing of Form Nos. 61, 61A and 61B

Chapter 41   Clause 43: Furnishing of Country by Country Report (CBCR)

Chapter 42   Clause 44: Break-up of total expenditure of entities registered or not registered under GST

Chapter 43   Code of Ethics

Appendix 1   Income Tax Portal and e-Filing of Tax Audit Report

About Author

CA Kamal Garg [B. Com (H), FCA, DISA (ICAI)] is a Fellow Member of The Institute of Chartered Accountants of India (ICAI) and a First Class Commerce Baccalaureate from Deen Dayal Upadhyaya College, University of Delhi. He is also the member of Board of Studies (BOS) Study Material Research Group of NIRC of ICAI and a special invitee member of Accounting Standards Board (ASB) of ICAI. He has also been acknowleged by BOS of ICAI for his efforts for reviewing Advanced Auditing Study Material for CA Final Course of ICAI.Besides being a regular guest speaker for IFRS and Management Development Programmes at IBC & PKG, Mumbai, ICAI, ICSI, Direct Taxes Regional Training Institute (North-West Region) for Income Tax Inspectors training programme, he is also an author of over dozens of book(s) including Guide to Tax Audit u/s 44AB Foreign Direct Investments in India IFRS Concepts and Applications Accounting Standards and IFRS Auditor Practice Manual Handbook on Company s Balance Sheet and Profit & Loss Account under Revised Schedule VI and XBRL Handbook on Internal Auditing Consolidated Financial Statements Interim Financial Reporting Understanding Goods and Service Tax (GST) Professional Approach to Advanced Auditing for CA (Final) studies and Systematic Approach to Auditing for CA (PCC) studies published by Bharat Law House Private Limited.

He possesses a rich industry experience in the areas of Corporate Laws (like Companies Act, FEMA, Taxation, Foreign Collaborations, Joint Ventures, etc.), Audits and Management Consultancy

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