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Risk Based Tax Audit
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| Book Details | |
| Title | Risk Based Tax Audit U/s. 44AB of Income Tax Act, 1961 (for A.Y. 2026-27) |
| ISBN | 978-81-69449-03-8 |
| Edition | 1st edn., 2026 |
| Pages | 808 |
| Authors | CA. KAMAL GARG |
| Publisher | Bharat Publishers |
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Description
Risk Based Tax Audit U/s. 44AB of Income Tax Act, 1961 (for A.Y. 2026-27) (1st Edition, 2026) by CA. KAMAL GARG is a comprehensive professional guide designed to provide practical insights into the risk-based approach to tax audits. This 808-page reference book helps tax professionals, Chartered Accountants, and practitioners understand audit planning, risk identification, compliance requirements, and effective audit procedures.
Published by Bharat Publishers, this latest edition serves as a valuable resource for professionals dealing with tax audit assignments and compliance practices.
Book Details:
- Title: Risk Based Tax Audit
- Author: CA. KAMAL GARG
- ISBN: 978-81-69449-03-8
- Edition: 1st Edition, 2026
- Pages: 808
- Publisher: Bharat Publishers
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| Chapter Number | Description | Page Number |
| Bharat? | 5 | |
| Preface to the First Edition | 7 | |
| Detailed Contents | 13 | |
| Chapter 1 | Conceptual Framework of Risk Based Tax Audit | 11 |
| Chapter 2 | Legislative Scheme of Section 44AB | 10 |
| Chapter 3 | Relationship between Tax Audit, Statutory Audit and Special Purpose Reporting | 22 |
| Chapter 4 | Applicability of Tax Audit: Business, Profession and Presumptive Taxation | 39 |
| Chapter 5 | Sales, Turnover, Gross Receipts and Threshold Determination | 53 |
| Chapter 6 | Tax Auditor: Eligibility, Appointment, Independence and Professional Responsibility | 72 |
| Chapter 7 | Application of Standards on Auditing to Tax Audit | 91 |
| Chapter 8 | Engagement Acceptance, Continuance and Engagement Letter | 113 |
| Chapter 9 | Audit Planning and Overall Tax Audit Strategy | 134 |
| Chapter 10 | Understanding the Entity, Business Model and Tax Environment | 160 |
| Chapter 11 | Risk Assessment under SA 315 in a Tax Audit Context | 184 |
| Chapter 12 | Materiality in Tax Audit Reporting | 205 |
| Chapter 13 | Internal Control Evaluation for Tax Audit | 226 |
| Chapter 14 | Fraud, Non-Compliance and Tax Audit Risk | 247 |
| Chapter 15 | Audit Documentation and Working Papers | 268 |
| Chapter 16 | Audit Evidence and Substantive Procedures | 295 |
| Chapter 17 | Analytical Procedures in Tax Audit | 321 |
| Chapter 18 | Audit Sampling and Selection of Items for Testing | 345 |
| Chapter 19 | Use of Work of Others, Experts and Service Organisations in Tax Audit | 370 |
| Chapter 20 | Written Representations, Management Responsibility and Auditor’s Reliance | 393 |
| Chapter 21 | Completion Procedures and Final Review before Signing the Tax Audit Report | 415 |
| Chapter 22 | Reporting under Form No. 3CA, Form No. 3CB and Form No. 3CD | 439 |
| Chapter 23 | Foundational Reporting in Form No. 3CD: Basic Particulars, Business Profile, Books of Account, Method of Accounting and Stock Valuation | 462 |
| Chapter 24 | Reporting under Form No. 3CD: Clauses 15 to 20 — Deemed Income, Income Not Credited, Immovable Property, Depreciation, Specified Deductions and Employee-Related Payments | 487 |
| Chapter 25 | Reporting under Form No. 3CD: Clauses 21 and 22 — Amounts Debited to Profit and Loss Account but Inadmissible or Reportable | 513 |
| Chapter 26 | Reporting under Form No. 3CD: Clauses 23 to 26 — Specified Persons, Deemed Profits, Section 41 and Section 43B Liabilities | |
| Chapter 27 | Reporting under Form No. 3CD: Clause 27 — CENVAT Credits and Prior Period Income or Expenditure | 562 |
| Chapter 28 | Reporting under Form No. 3CD: Clauses 28 to 30C — Omitted Clauses, Section 56 Income, Hundi Transactions, Secondary Adjustment, Thin Capitalisation and GAAR | 586 |
| Chapter 29 | Reporting under Form No. 3CD: Clause 31 — Loans, Deposits, Specified Sums, Specified Advances and High-Value Receipts/Payments | 617 |
| Chapter 30 | Reporting under Form No. 3CD: Clauses 32 to 44 — Losses, Deductions, TDS/TCS, Quantitative Details, Deemed Dividend, Statutory Audits, Ratios, Tax Demands, SFT/CbCR and GST Expenditure Break-up | 645 |
| Chapter 31 | Sector-Specific Risk Considerations in a Risk Based Tax Audit under Section 44AB | 667 |
| Chapter 32 | Penalties, Deficiencies and Professional Misconduct Risks | 690 |
| Chapter 33 | Quality Management, Peer Review and Future of Risk Based Tax Audit | 703 |
| Chapter 34 | Standard Operating Procedure for Conducting a Risk Based Tax Audit | 721 |
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| Publisher | Bharat |
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