Description
Taxmann Publications Guide To Tax Audit (11Th Edition) by Srinivasan Anand G
Guide to Tax Audit is a book which provides detailed commentary on provisions relating to Tax Audit. The current publication is the 11th edition which incorporates all the changes made by the Finance (No. 2) Act, 2019. The book is divided into 2 divisions. Division 1 covers completes analysis of Section 44AB of the Income-tax Act which provides for compulsory audit of accounts of certain persons carrying on business or profession, ICAI guidance note on tax audit etc. Division 2 covers in-depth discussion on each and every clause of Tax Audit report Form Nos. 3CA, 3CB and 3CD.
Table of Contents:
DIVISION ONE – Compulsory Audit of Accounts of Certain Persons Carrying?On Business Or Profession
Chapter 1: Analysis of Section 44AB Regarding Compulsory Audit of Accounts
Chapter 2: When Person Carrying on Profession is Required to get his Accounts?Audited U/S 44AB(b)
Chapter 3: When Person Carrying on Business is Required to get his Accounts Audited U/S 44AB
Chapter 4: Obligations Cast by Section 44AB
Chapter 5: Penalty – Section 271B
Chapter 6: Preparation of Financial Statements
DIVISION TWO – Form NOS. 3CA, 3CB AND 3CD
Chapter 7: Form No. 3CA
Chapter 8: Form No. 3CB
Chapter 9: Form No. 3CD
Chapter 10 : Clauses 1 to 3 and 5 to 7
Chapter 11 : Clause 4 of Form No. 3CD Registration Under Indirect Tax Laws
Chapter 12 : Clause 8 of Form No. 3CD Relevant Clause of Section 44AB?Under Which Tax Audit is Applicable
Chapter 13 : Clause 9 of Form No. 3CD : Details Regarding Firms/AOPs/LLPs
Chapter 14 : Clause 10 of Form No. 3CD : Nature of Business/Profession
Chapter 15 : Clause 11 of Form No. 3CD : Books of Account
Chapter 16 : Clause 12 of Form No. 3CD : Presumptive Income
Chapter 17 : Clause 13 of Form No. 3CD : Method of Accounting & Compliances
Chapter 18 : Clause 14 of Form No. 3CD : Method of Stock Valuation
Chapter 19 : Clause 15 of Form No. 3CD : Capital Asset Converted Into Stock-in-Trade
Chapter 20 : Clause 16 of Form No. 3CD : Amounts not Credited to Profit and Loss Account
Chapter 21 : Property (Land or Building or Both) Transferred At Less than Stamp Duty?Value -Clause 17 of Form No. 3CD
Chapter 22 : Clause 18 of Form No. 3CD : Depreciation
Chapter 23 : Clause 19 of Form No. 3CD : Amounts Deductible Under Sections 33AB, 33ABA, Etc.
Chapter 24 : Clause 20 of Form No. 3CD : Bonus/Employees Contribution to PF
Chapter 25 : Clause 21(a) of Form No. 3CD : Amounts Debited to Profit and Loss Account
Chapter 26 : Clause 22 of Form No. 3CD : Amount of Interest Inadmissible Under?Section 23 of MSMED Act, 2006
Chapter 27 : Clause 23 of Form No. 3cd : Payments to Persons Specified Under Section 40A(2)(b)
Chapter 28 : Clause 24 of Form No. 3cd : Amounts Deemed to be Profits and?Gains?Under Section 32AC/33AB/33ABA/33AC
Chapter 29 : Clause 25 of Form No. 3CD : Amounts Deemed to be Profits?and Gains?Under Section 41
Chapter 30 : Clause 26 of Form No. 3CD : Sums Covered by Section 43B
Chapter 31 : Clause 27 of Form No. 3CD : Modvat Credit/Prior Period Items
Chapter 32 : ‘Gifts’ of Unlisted Shares Received by LLPs/Firms/Companies -?Clause 28 of?Form No. 3CD
Chapter 33 : Share Premium Received by Closely held Companies in Excess of FMV?Taxable -Section 56(2)(viib) – Clause 29 of Form No. 3CD
Chapter 34 : Hundi Transactions – Clause 30 of Form No. 3CD
Chapter 35 : Clause 31 of Form No. 3CD : Acceptance/Repayment of Loan/Deposit
Chapter 36 : Clause 32 of Form No. 3CD : Unabsorbed Loss/Depreciation
Chapter 37 : Clause 33 of Form No. 3CD : Chapter VI-A Deductions
Chapter 38 : Clause 34 of Form No. 3CD : Audit of Compliance with TDS Provisions
Chapter 39 : Clause 35 of Form No. 3CD : Quantitative Details
Chapter 40 : Clause 36 of Form No. 3CD : Dividend Distribution Tax
Chapter 41: Clause 37 of Form No. 3CD : Cost Audit Report
Chapter 42 : Clause 38 of Form No. 3CD : Central Excise Audit Report
Chapter 43 : Clause 39 of Form No.3CD : Service Tax Audit for Valuation for Services
Chapter 44 : Clause 40 of Form No. 3CD : Accounting Ratios
Chapter 45 : Details of Demands Raised or Refunds Issued Under Tax Laws Clause 41 of Form No. 3
About the Author
Srinivasan Anand G is also a Practicing Chartered Accountant.?He has qualified in the exams of all three premier professional institutes ICAI, ICWAI & ICSI