Tax Audit and e-Filing


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Author : CA. Kamal Garg

EDN.: 11th, 2023

ISBN: 978-81-962605-2-1

Pages: 1054

SKU: TG-BPG-TAEF Categories: , , , ,


Get a flat 27% discount for a limited period + free shipping on the book ‘Tax Audit and e-Filing‘ by CA. Kamal Garg. This 11th edition book, with ISBN 978-81-962605-2-1, contains 1054 pages. It covers a wide range of topics related to tax audit under section 44AB of the Income Tax Act, 1961, along with specimen reportable observations, comments, qualifications, and remarks in tax audit reports. The book provides detailed analysis and explanations of various clauses in Form 3CA, 3CB, and 3CD. It also covers important aspects such as nature of business, books of account, presumptive income, depreciation, deductions, compliance with TDS provisions, and more. Additionally, the book includes information on e-filing of tax audit reports through the Income Tax Portal. With its comprehensive coverage and practical insights, this book is an essential resource for tax professionals and individuals involved in tax audits.

Chapter NumberContentPage Number
Chapter 1Tax Audit under section 44AB of the Income Tax Act, 19611
Chapter 2Specimen Reportable Observations, Comments, Qualifications and Remarks in Tax Audit Report Form 3CA or 3CB78
Chapter 3Commonly observed non-compliances in Form 3CA, 3CB and 3CD by Taxation Audits Quality Review Board Form 3CD Clause by Clause Analysis90
Chapter 4Clauses 1 to 8A107
Chapter 5Clause 9: Details of Firms, LLPs, AOPs113
Chapter 6Clause 10: Nature of business or profession121
Chapter 7Clause 11: Books of Account128
Chapter 8Clause 12: Presumptive Income141
Chapter 9Clause 13: Method of Accounting208
Chapter 10Clause 14: Method of Stock Valuation234
Chapter 11Clause 15: Capital Asset converted into Stock-in Trade251
Chapter 12Clause 16: Amounts not credited to Profit and Loss Account264
Chapter 13Clause 17: Transfer of Land and/or Building vis-à-vis Section 43CA/50C290
Chapter 14Clause 18: Depreciation304
Chapter 15Clause 19: Amounts admissible under sections 32AC, 33AB, 33ABA, 35, etc.380
Chapter 16Clause 20: Bonus/Employees Contribution to PF455
Chapter 17Clause 21: Certain Amounts debited to Profit and Loss Account461
Chapter 18Clause 22: Amount of interest inadmissible under section 23 of the MSMED Act, 2006538
Chapter 19Clause 23: Payments to Specified Persons543
Chapter 20Clause 24: Amounts deemed to be profits and gains under section 32AC, 33AB or 33ABA or 33AC549
Chapter 21Clause 25: Any amount of profit chargeable to tax under section 41 and computation thereof552
Chapter 22Clause 26: Sums covered by section 43B560
Chapter 23Clause 27: CENVAT Credit/Prior Period Items577
Chapter 24Clause 28 & 29: Implications of Transfers without Consideration598
Chapter 25Clause 29A: Advance received on Capital Asset Forfeited620
Chapter 26Clause 29B: Income of gifts exceeding `50,000622
Chapter 27Clause 30: Amount borrowed or repaid on Hundi, etc.629
Chapter 28Clause 30A: Primary and Secondary Transfer Pricing Adjustments633
Chapter 29Clause 30B: Thin Cap Adjustments640
Chapter 30Clause 30C: GAAR646
Chapter 31Clause 31: Acceptance or Repayment of Certain Loans and Deposits653
Chapter 32Clause 32: Unabsorbed Loss/ Depreciation672
Chapter 33Clause 33: Sectionwise details of deductions, if any, admissible under Chapter VIA or Chapter III711
Chapter 34Clause 34: Audit of Compliance with TDS Provisions740
Chapter 35Clause 35: Quantitative Details847
Chapter 36Clause 36: Corporate Dividend Tax849
Chapter 37Clause 36A: Deemed Dividend under section 2(22)(e)856
Chapter 38Clause 37: Cost Audit Report859
Chapter 39Clause 38 and Clause 39: Central Excise and Service Tax Audit Report860
Chapter 40Clause 40: Accounting Ratios, etc.862
Chapter 41Clause 41: Details of Demand Raised or Refund Issued During the Previous Year under any other Tax Laws865
Chapter 42Clause 42: Furnishing of Form Nos. 61, 61A and 61B867
Chapter 43Clause 43: Furnishing of Country by Country Report (CBCR)881
Chapter 44Clause 44: Break-up of total expenditure of entities registered or not registered under GST884
Chapter 45Code of Ethics888
Appendix 1Income Tax Portal and e-Filing of Tax Audit Report955

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