EDITION: 5th Edn, August, 2020

About the Book

• All the aspects involved in Tax Audit are provided in a simple and effective manner.

• Detailed Explanations of the Provisions of Income Tax Law and reporting requirements of Form 3CD are discussed item wise.

• Clause by Clause Analysis and inclusion of Highly useful Checklist for Auditors for clause wise verification.

• Handy book comprising relevant provisions of Income Tax Provisions and Standards on Auditing.

Unique Key Features

1. Latest Amendments made by Finance Act, 2020 are also given as a Fast Track Reckoner for easy reference.

2. Separate Chapter on E–Filing of Tax Audit Reports including Step by Step approach guiding E¬Filing in JAVA Utility.

3. Use of Tables and Flowcharts to analyse and understand the provisions.

4. Aspects to be documented by the Auditor are highlighted including the documentation formats.

5. Covering provisions of revised ICDS.

6. TDS/TCS tax tables and DTAA tables for ready reference.