Description
CCH India Guide To Tax Audit And Other Certifications Under Income Tax Act 1961 by CA Amit Ashok Purohit
CBDT notified the revised Tax Audit Forms w.e.f 25th July, 2014. The Institute of Chartered Accountants of India (ICAI) thereafter issued a Guidance Note dated 9 Sep 2014, providing guidance and assistance on critical issues arising from the amendments to the tax audit forms, namely, Forms 3CA, 3CB & 3CD.
This book contains detailed clause-by-clause analysis, comparison between revised and pre-revised Forms and guidance to filling up the revised Tax Audit Forms. The explanations for each item under each clause incorporates the Guidance Note recommendations at appropriate places, where applicable, saving time for busy tax practitioners, companies and professionals involved in executing the Tax Audit.
Key Features:-
- Revised Tax Audit form (3CA, 3CB and 3CD), amended w.e.f. 25.7.2014
- Guidance Note incorporated at relevant places, with proper reference
- Clause by Clause Analysis of the Forms 3CA, 3CB and 3CD.
- Old and New Clauses - Comparison in a separate chapter
- Audit Checklist
- Important Certifications under Income Tax, 1961