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tax-audit

Tax Audit

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Short Description :

This book provides a clause-wise detailed commentary on provisions relating to Tax Audit and clauses of Form 3CA, 3CB and 3CD, along with Guidance Notes issued by ICAI & Tax Audit Reckoner.

Subject :

Tax Audit 

Author :

Srinivasan Anand G

Feature :

The Present Publication is the 15th Edition and has been amended by the Finance Act 2023. This book is authored by CA Srinivasan Anand G. with the following noteworthy features:

  • [Practice Pointers] which includes common errors in reporting detected by the ICAI while scrutinising tax audit reports for each Clause of Form No. 3CA, Form No. 3CB and Form No. 3CD
  • [Consequential Effects on Other Clauses] while reporting in each Clause of Form No. 3CD
  • [Tax Audit of Companies]; relevant clauses in statutory audit report & CARO report, which are to be cross-checked
  • [Requirements of various Clauses] of Form 3CA, Form 3CB & Form 3CD are discussed with reference to the following:
    • e-Filing Utility requirements
    • Relevant Legal Provisions
    • Case Laws
    • CBDT Clarification
    • Views of the ICAI
  • [Checklists] are provided for various clauses of Form 3CD
Dispatch :

The Book shall be Dispatched by standard Courier Service within 2 working Days.

Author

Srinivasan Anand G 

Publisher:

Taxmann

Date of Publication :

April 2023

Edition :

15th Edition

        
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Srinivasan Anand G is a Practicing Chartered Accountant. He has qualified in the exams of all three premier professional institutes, i.e. ICAI, ICWAI & ICSI.

He is associated as a guest faculty with various institutes such as Regional Training Institute, Comptroller & Auditor General of India, Western Coalfields Ltd., Punjab National Bank, and Zonal Training Centre. He has also spoken at Study Circle Meetings organized by the Nagpur Branch of ICAI.

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