Tax Audit and e-Filing
by CA. Kamal GargBook Currently Unavailable
This book is no longer available and has been discontinued
Browse Other BooksAbout Tax Audit And E-Filing
| Chapter 1 Tax Audit under section 44AB of the Income Tax Act, 1961 |
| Chapter 2 Specimen Reportable Observations, Comments, Qualifications and Remarks in Tax Audit Report |
| Form 3CA or 3CB |
| Chapter 3 Commonly observed non-compliances in Form 3CA, 3CB and 3CD by Taxation Audits Quality Review Board |
| Form 3CD Clause by Clause Analysis |
| Chapter 4 Clauses 1 to 8A |
| Chapter 5 Clause 9: Details of Firms, LLPs, AOPs |
| Chapter 6 Clause 10: Nature of business or profession |
| Chapter 7 Clause 11: Books of Account |
| Chapter 8 Clause 12: Presumptive Income |
| Chapter 9 Clause 13: Method of Accounting |
| Chapter 10 Clause 14: Method of Stock Valuation |
| Chapter 11 Clause 15: Capital Asset converted into Stock-in Trade |
| Chapter 12 Clause 16: Amounts not credited to Profit and Loss Account |
| Chapter 13 Clause 17: Transfer of Land and/or Building vis-Ã -vis Section 43CA/50C |
| Chapter 14 Clause 18: Depreciation |
| Chapter 15 Clause 19: Amounts admissible under sections 32AC, 33AB, 33ABA, 35, etc. |
| Chapter 16 Clause 20: Bonus/Employees Contribution to PF |
| Chapter 17 Clause 21: Certain Amounts debited to Profit and Loss Account |
| Chapter 18 Clause 22: Amount of interest inadmissible under section 23 of the MSMED Act, 2006 |
| Chapter 19 Clause 23: Payments to Specified Persons |
| Chapter 20 Clause 24: Amounts deemed to be profits and gains under section 32AC, 33AB or 33ABA or 33AC |
| Chapter 21 Clause 25: Any amount of profit chargeable to tax under section 41 and computation thereof |
| Chapter 22 Clause 26: Sums covered by section 43B |
| Chapter 23 Clause 27: CENVAT Credit/Prior Period Items |
| Chapter 24 Clause 28 & 29: Implications of Transfers without Consideration |
| Chapter 25 Clause 29A: Advance received on Capital Asset Forfeited |
| Chapter 26 Clause 29B: Income of gifts exceeding `50,000 |
| Chapter 27 Clause 30: Amount borrowed or repaid on Hundi, etc. |
| Chapter 28 Clause 30A: Primary and Secondary Transfer Pricing Adjustments |
| Chapter 29 Clause 30B: Thin Cap Adjustments |
| Chapter 30 Clause 30C: GAAR |
| Chapter 31 Clause 31: Acceptance or Repayment of Certain Loans and Deposits |
| Chapter 32 Clause 32: Unabsorbed Loss/ Depreciation |
| Chapter 33 Clause 33: Sectionwise details of deductions, if any, admissible under Chapter VIA or |
| Chapter III |
| Chapter 34 Clause 34: Audit of Compliance with TDS Provisions |
| Chapter 35 Clause 35: Quantitative Details |
| Chapter 36 Clause 36: Corporate Dividend Tax |
| Chapter 37 Clause 36A: Deemed Dividend under section 2(22)(e) |
| Chapter 38 Clause 37: Cost Audit Report |
| Chapter 39 Clause 38 and Clause 39: Central Excise and Service Tax Audit Report |
| Chapter 40 Clause 40: Accounting Ratios, etc. |
| Chapter 41 Clause 41: Details of Demand Raised or Refund Issued During the Previous Year under any other Tax Laws |
| Chapter 42 Clause 42: Furnishing of Form Nos. 61, 61A and 61B |
| Chapter 43 Clause 43: Furnishing of Country by Country Report (CBCR) |
| Chapter 44 Clause 44: Break-up of total expenditure of entities registered or not registered under GST |
| Chapter 45 Code of Ethics |
| Appendix 1 Income Tax Portal and e-Filing of Tax Audit Report |
CAclubindia
