TAX AUDIT & E-FILING As Amended By Finance Act,2023 -by CA . Kamal Garg
| About TAX AUDIT and e-FILING ( THIS BOOK UPDATED JUNE 2024) |
Chapter 1 Tax Audit under section 44AB of the Income Tax Act, 1961 Chapter 2 Specimen Reportable Observations, Comments, Qualifications and Remarks in Tax Audit Report Chapter 3 Commonly observed non-compliances in Form 3CA, 3CB and 3CD by Taxation Audits Quality Review Board Form 3CD Clause by Clause Analysis Chapter 4 Clauses 1 to 8A Chapter 5 Clause 9: Details of Firms, LLPs, AOPs Chapter 6 Clause 10: Nature of business or profession Chapter 7 Clause 11: Books of Account Chapter 8 Clause 12: Presumptive Income Chapter 9 Clause 13: Method of Accounting Chapter 10 Clause 14: Method of Stock Valuation Chapter 11 Clause 15: Capital Asset converted into Stock-in Trade Chapter 12 Clause 16: Amounts not credited to Profit and Loss Account Chapter 13 Clause 17: Transfer of Land and/or Building vis-à-vis Section 43CA/50C Chapter 14 Clause 18: Depreciation Chapter 15 Clause 19: Amounts admissible under sections 32AC, 33AB, 33ABA, 35, etc. Chapter 16 Clause 20: Bonus/Employees Contribution to PF Chapter 17 Clause 21: Certain Amounts debited to Profit and Loss Account Chapter 18 Clause 22: Amount of interest inadmissible under section 23 of the MSMED Act, 2006 Chapter 19 Clause 23: Payments to Specified Persons Chapter 20 Clause 24: Amounts deemed to be profits and gains under section 32AC, 33AB or 33ABA or 33AC Chapter 21 Clause 25: Any amount of profit chargeable to tax under section 41 and computation thereof Chapter 22 Clause 26: Sums covered by section 43B Chapter 23 Clause 27: CENVAT Credit/Prior Period Items Chapter 24 Clause 28 & 29: Implications of Transfers without Consideration Chapter 25 Clause 29A: Advance received on Capital Asset Forfeited Chapter 26 Clause 29B: Income of gifts exceeding `50,000 Chapter 27 Clause 30: Amount borrowed or repaid on Hundi, etc. Chapter 28 Clause 30A: Primary and Secondary Transfer Pricing Adjustments Chapter 29 Clause 30B: Thin Cap Adjustments Chapter 30 Clause 30C: GAAR Chapter 31 Clause 31: Acceptance or Repayment of Certain Loans and Deposits Chapter 32 Clause 32: Unabsorbed Loss/ Depreciation Chapter 33 Clause 33: Sectionwise details of deductions, if any, admissible under Chapter VIA or Chapter III Chapter 34 Clause 34: Audit of Compliance with TDS Provisions Chapter 35 Clause 35: Quantitative Details Chapter 36 Clause 36: Corporate Dividend Tax Chapter 37 Clause 36A: Deemed Dividend under section 2(22)(e) Chapter 38 Clause 37: Cost Audit Report Chapter 39 Clause 38 and Clause 39: Central Excise and Service Tax Audit Report Chapter 40 Clause 40: Accounting Ratios, etc. Chapter 41 Clause 41: Details of Demand Raised or Refund Issued During the Previous Year under any other Tax Laws Chapter 42 Clause 42: Furnishing of Form Nos. 61, 61A and 61B Chapter 43 Clause 43: Furnishing of Country by Country Report (CBCR) Chapter 44 Clause 44: Break-up of total expenditure of entities registered or not registered under GST Chapter 45 Code of Ethics Appendix 1 Income Tax Portal and e-Filing of Tax Audit Report |
