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Taxmann Tax Audit 2022

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Taxmann Tax Audit 2022

This book provides a detailed commentary/clause-by-clause analysis on provisions relating to Tax Audit and clauses of Form 3CA, 3CB and 3CD, along-with Guidance Notes issued by ICAI & Tax Audit Reckoner. This book is amended by the Finance Act, 2022.

Tax Audit

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Taxmann Tax Audit 2022 Description

This book comprehensively provides the following:

  • [Commentary on Tax Audit] with reference to its applicability to various assessees and appointment of the tax auditor
  • [Clause-wise Commentary] on the following:
    • Form 3CA
    • Form 3CB
    • Form 3CD
    • Clause 30C of Form 3CD pertaining to GAAR, explained with foreign case laws

The Present Publication is the 14th Edition, authored by CA Srinivasan Anand G. This book is updated by the Finance Act, 2022 with the following noteworthy features:

  • [Requirements of various Clauses] of Form 3CA, Form 3CB & Form 3CD are discussed with reference to the following:
    • e-Filing Utility requirements
    • Relevant Legal Provisions
    • Case Laws
    • CBDT Clarification
    • Views of the ICAI
  • [Income Computation and Disclosure Standards (ICDS)] explained with the following:
    • Application Guide for each ICDS
    • Differences between Ind AS/AS & ICDS
    • Statements showing adjustment for variations between Ind AS/AS and ICDS
    • Relevant latest amendments on Ind AS are incorporated
  • [Checklists] are provided for various clauses of Form 3CD
  • [Presumptive Tax Provisions] of sections 44AD, 44ADA and 44AE are explained along with the pros & cons for opting them
  • [Tax Audit Ready Reckoner] are provided in this book on the following:
    • Audit of Cash Transactions
    • Audit of Share Capital
    • Audit of Loans, Borrowings and Deposits
    • Sale of Immovable Property
    • Applicability of various clauses to different assessees
    • Clause of Form 3CD not applicable to assessees following cash basis of accounting
    • Form 3CD – Clause-wise applicability reckoner of ICDS
    • Statutory provisions relevant to various clauses of Form 3CD

The structure of this book is as follows:

  • Chapters 0 – 14 provide the obligation of an entity to get the accounts audited u/s 44AB, which is explained in light of presumptive taxation provisions along with the following:
    • Case Laws
    • Latest ITR Forms
    • Views of ICAI
  • Chapters 15 – 65 provide a clause-wise commentary on Form 3CD with a Tax Audit checklist for each clause. Linkages with other clauses of Form 3CD, i.e., how remarks on a particular clause impact report under other clauses, are provided in this book. Each clause is explained in light of the following:
    • e-Filing utility requirements
    • Relevant Legal Provisions
    • Case Laws
    • CBDT’s Clarifications
    • ICDS
    • Views of ICAI

Taxmann Tax Audit 2022

Publisher

Language

Authors

Binding Type

Edition

Date of Publication