3 Review(s)

The proposed publication on Tax Audit and other certifications will give in depth insight in to the realm of Tax Audit and certification requirements under the Income Tax Act, 1961, along with in depth analysis of amendments issued in Form 3CD by Notification no 33/2018, dated 20.7.2018 (w.e.f. 20.8.2018) and ICAI Implementation guide for the same. This book is an attempt to decode the complexity and navigate through various clauses in simple, crisp and lucid manner for the understanding of the reader. This edition includes new features such as chapters on practical case studies, effective audit planning, Sample Template of reporting under Form 3CD, etc. This book also contains information about relevant and latest sections, rules, notifications, circulars for ease of reference. Further, the content of this book has been designed and devised in a way so that it becomes more handy and easy to use. The book has Comparative Analysis of ICDSs with respective AS, along with Domestic Transfer Pricing Chapter and analysis of Equalisation Levy. The book has separate chapter on clause wise Tax Audit Checklist and FAQs and E-Filing. The book will serve as indispensable tool and reference book to various Professionals conducting such audit or certification and to the Assessees who are liable to the Tax Audit or certification.