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Tax Audit & e-Filing By CA. Kamal Garg | 14th Edition, 2026
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| Book Details | |
| Title | Tax Audit & e-Filing (for AY 2026-2027) |
| ISBN | 978-81-69449-31-1 |
| Edition | 14th edn., 2026 |
| Author | CA. Kamal Garg |
| Publisher | Bharat Publishers |
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Description
Tax Audit & e-Filing (for AY 2026-2027) by CA. Kamal Garg is an 928-page practical guide for Chartered Accountants and tax professionals handling Tax Audits under Section 44AB. The 14th Edition, 2026 provides detailed clause-by-clause analysis of Form 3CD, incorporating the ICAI Guidance Note on Tax Audit – Revised 2026 Edition, Finance Act 2026 amendments, relevant case laws, practical queries, specimen observations, qualifications and common non-compliances—making it a useful ready reference for day-to-day tax audit practice.
928 Pages | MRP ₹2,595 | Special Price ₹1,946 | Flat 25% OFF + FREE Shipping
Key Highlights
- Detailed analysis of applicability of Section 44AB, including sales, turnover and gross receipts
- Clause-by-clause analysis of Form 3CD
- Based on ICAI Guidance Note on Tax Audit – Revised 2026 Edition
- Incorporates relevant Finance Act, 2026 amendments
- Specimen reportable observations, comments, qualifications and remarks for Forms 3CA & 3CB
- Commonly observed non-compliances in Forms 3CA, 3CB and 3CD
- Relevant decided case laws and day-to-day practical queries
- Coverage of Income Computation and Disclosure Standards (ICDS)
- Dedicated coverage of Code of Ethics
- Illustrative Engagement Letter, Consent Letter, Communication with Previous Auditor and Management Representation Letter
Contents at a Glance
| Chapter Number | Description | Page Number |
|---|---|---|
| Chapter 1 | Tax Audit under section 44AB of the Income Tax Act, 1961 | 1 |
| Chapter 2 | Specimen Reportable Observations, Comments, Qualifications and Remarks in Tax Audit Report Form 3CA or 3CB | 88 |
| Chapter 3 | Commonly observed non-compliances in Form 3CA, 3CB and 3CD by Taxation Audits Quality Review Board | 100 |
| Chapter 4 | Clauses 1 to 8A | 117 |
| Chapter 5 | Clause 9: Details of Firms, LLPs, AOPs | 124 |
| Chapter 6 | Clause 10: Nature of business or profession | 132 |
| Chapter 7 | Clause 11: Books of Account | 139 |
| Chapter 8 | Clause 12: Presumptive Income | 152 |
| Chapter 9 | Clause 13: Method of Accounting | 225 |
| Chapter 10 | Clause 14: Method of Stock Valuation | 254 |
| Chapter 11 | Clause 15: Capital Asset converted into Stock-in Trade | 270 |
| Chapter 12 | Clause 16: Amounts not credited to Profit and Loss Account | 284 |
| Chapter 13 | Clause 17: Transfer of Land and/or Building vis-à-vis Section 43CA/50C | 311 |
| Chapter 14 | Clause 18: Depreciation | 325 |
| Chapter 15 | Clause 19: Amounts admissible under sections 32AC, 33AB, 33ABA, 35, etc. | 397 |
| Chapter 16 | Clause 20: Bonus/Employees Contribution to PF | 453 |
| Chapter 17 | Clause 21: Certain Amounts debited to Profit and Loss Account | 459 |
| Chapter 18 | Clause 22: Amount of interest inadmissible under section 23 of the MSMED Act, 2006 | 540 |
| Chapter 19 | Clause 23: Payments to Specified Persons | 553 |
| Chapter 20 | Clause 24: Amounts deemed to be profits and gains under section 32AC, 33AB or 33ABA or 33AC | 560 |
| Chapter 21 | Clause 25: Any amount of profit chargeable to tax under section 41 and computation thereof | 563 |
| Chapter 22 | Clause 26: Sums covered by section 43B | 571 |
| Chapter 23 | Clause 27: CENVAT Credit/Prior Period Items | 592 |
| Chapter 24 | Clause 28 & 29: Implications of Transfers without Consideration | 613 |
| Chapter 25 | Clause 29A: Advance received on Capital Asset Forfeited | 614 |
| Chapter 26 | Clause 29B: Income of gifts exceeding `50,000 | 616 |
| Chapter 27 | Clause 30: Amount borrowed or repaid on Hundi, etc. | 623 |
| Chapter 28 | Clause 30A: Primary and Secondary Transfer Pricing Adjustments | 627 |
| Chapter 29 | Clause 30B: Thin Cap Adjustments | 634 |
| Chapter 30 | Clause 30C: GAAR | 641 |
| Chapter 31 | Clause 31: Acceptance or Repayment of Certain Loans and Deposits | 648 |
| Chapter 32 | Clause 32: Unabsorbed Loss/Depreciation | 668 |
| Chapter 33 | Clause 33: Sectionwise details of deductions, if any, admissible under Chapter VIA or Chapter III | 709 |
| Chapter 34 | Clause 34: Audit of Compliance with TDS Provisions | 740 |
| Chapter 35 | Clause 35: Quantitative Details | 779 |
| Chapter 36 | Clause 36: Corporate Dividend Tax | 781 |
| Chapter 37 | Clause 36A and Clause 36B: Deemed Dividend under section 2(22)(e) and amount received for buyback of shares as referred to in section 2(22)(f) | 788 |
| Chapter 38 | Clause 37: Cost Audit Report | 792 |
| Chapter 39 | Clause 38 and Clause 39: Central Excise and Service Tax Audit Report | 793 |
| Chapter 40 | Clause 40: Accounting Ratios, etc. | 795 |
| Chapter 41 | Clause 41: Details of Demand Raised or Refund Issued During the Previous Year under any other Tax Laws | 798 |
| Chapter 42 | Clause 42: Furnishing of Form Nos. 61, 61A and 61B | 800 |
| Chapter 43 | Clause 43: Furnishing of Country by Country Report (CBCR) | 815 |
| Chapter 44 | Clause 44: Break-up of total expenditure of entities registered or not registered under GST | 818 |
| Chapter 45 | Code of Ethics | 823 |
Additional information
| Publisher | Bharat |
|---|
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