₹2,995 Original price was: ₹2,995.₹2,245Current price is: ₹2,245.
This comprehensive handbook demystifies tax audits under Section 44AB of the Income-tax Act, 1961, with a detailed, clause-by-clause analysis of Forms 3CA, 3CB, and 3CD. It provides practical insights into statutory requirements, ICAI guidelines, best practices, step-by-step guidance on e-filing, management representation letters, specimen notes/disclaimers and audit documentation. The key features include in-depth discussions on Supreme Court rulings, detailed analyses of recent amendments, and practical tools like checklists, working sheets, and real-world examples to tackle complex auditing issues.
Taxmann Tax Audit By Srinivasan Anand G Edition September 2024
This is a comprehensive handbook to understand the complexities of tax audits under Section 44AB of the Income-tax Act, 1961. It provides a detailed clause-wise commentary on Forms 3CA, 3CB, and 3CD, providing practical insights into statutory requirements, ICAI guidelines, and best practices for accurate reporting.
The book includes structured analyses of each clause, guidance on e-filing utilities, management representation letters, specimen notes/disclaimers and audit documentation. It covers essential topics like the Supreme Court’s rulings on audit limits, cash basis accounting as per ICAI’s Technical Guide, and recent amendments to Form No. 3CD. The book’s practical approach is enriched with checklists, working sheets, and illustrative examples.
This book is helpful for tax professionals, auditors, accountants, and business entities involved in conducting or managing tax audits.
The Present Publication is the 16th Edition and has been amended by the Finance (No. 2) Act 2024. This book is authored by CA Srinivasan Anand G. with the following noteworthy features:
[In-depth Coverage of Tax Audit Under Section 44AB] The book analyses the applicability of tax audits for various assessees, the appointment of tax auditors, and the obligations under Section 44AB. It provides detailed guidance on the procedural and statutory requirements, tailored for practical application
[Comprehensive Clause-wise Commentary on Forms 3CA | 3CB | 3CD] Each clause of Forms 3CA, 3CB, and 3CD is thoroughly examined, providing a structured analysis that includes:
[Detailed Discussion on Supreme Court Decisions and ICAI Guidelines] The book includes an in-depth discussion of the Supreme Court’s rulings regarding the limits on the number of tax audits a CA or CA firm can undertake. It also covers the cash basis of accounting, referencing ICAI’s Technical Guide and pertinent case laws, providing clarity on its impact on tax audits
[Extensive Analysis of Amendments to Form No. 3CD] This Edition provides a thorough discussion of the recent amendments made to Form No. 3CD within the relevant chapters, ensuring that readers are well-versed with the latest changes and their implications
[Practical Tools and User-friendly Features]
[Integration with e-Filing Requirements] The book thoroughly addresses how to complete the tax audit forms in the e-filing utility, highlighting common errors and compliance checkpoints. It ensures that readers are fully equipped to understand the digital aspects of tax audit submissions
[Issues of Interpretation and Practical Guidance] The book tackles complex auditing issues, including interpretation challenges, practical FAQs, and real-world examples that aid auditors in overcoming common hurdles in the tax audit process
[Enhanced Focus on Linkages and Consequential Effects] Detailed commentary on the linkages between various clauses in Form 3CD and the consequential effects on other clauses provide a holistic view of the audit process, ensuring comprehensive and interconnected reporting
The book follows a structured layout for easy reference:
The highlights of the table of contents include:
Srinivasan Anand G is a distinguished chartered accountant with extensive accounting, auditing, and corporate law expertise. He holds qualifications from all three premier professional institutes in India—the Institute of Chartered Accountants of India (ICAI), the Institute of Cost Accountants of India (ICWAI), and the Institute of Company Secretaries of India (ICSI).
Srinivasan is a sought-after guest faculty member, regularly sharing his knowledge at prestigious institutions, including the Regional Training Institute of the Comptroller & Auditor General of India, Western Coalfields Ltd., Punjab National Bank, and various Zonal Training Centres. He is also a respected speaker at Study Circle Meetings organized by the Nagpur Branch of ICAI, where he provides valuable insights into complex legal and financial topics. His multifaceted expertise and commitment to education make him a recognized authority in his field.
Weight | 1.18 kg |
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bookauthor | Srinivasan Anand G |
binding | Paperback |
edition | 16th Edition 2024 |
hsn | 49011010 |
isbn | 9789356227231 |
language | English |
publisher | Taxmann |
₹2,095 Original price was: ₹2,095.₹1,465Current price is: ₹1,465.
₹3,295 Original price was: ₹3,295.₹2,470Current price is: ₹2,470.
₹2,995 Original price was: ₹2,995.₹2,245Current price is: ₹2,245.
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