Reporting under FORM 3CD - A READY RECKONER

Book Details

CONTENTS AT A GLANCE

Bharat?	5
Preface to the Third Edition	7
Detailed Contents	13

Chapter 1 Tax Audit - An Introduction	1
Chapter 2 Form 3CA and Form 3CB - An Analysis	33
Chapter 3 Form 3CD - Ready Reckoner	48
Chapter 4 Draft Disclosure Requirements for Clause 13(f) of Form 3CD	182
Chapter 5 Tax Audit Engagement Letter	188
Chapter 6 Income Computation & Disclosure Standards	191
Chapter 7 Income Computation and Disclosure Standards vis - a - vis Judicial Precedents	280
Chapter 8 ICDS (Revised) v AS	283
Chapter 9 ICDS (Revised) v Ind AS	298
Annexure 1 Audit report under section 44AB of the Income-tax Act, 1961, in a case where the accounts of the business or profession of a person have been audited under any other law	311
Annexure 2 Audit report under section 44AB of the Income-tax Act, 1961, in the case of a person referred to in clause (b) of sub-rule (1) of rule 6G	312
Annexure 3 Statement of particulars required to be furnished under section 44AB of the Income-tax Act, 1961	314

About the Author

CA Kamal Garg

B.Com., F.C.A., DISA (ICAI), MBA

Kamal Garg is a Specialist & Expert in handling classes for the subjects Auditing (for both CA- IPCC & Final), Corporate law, Accounting Standards (including IFRS) etc. He is a guest speaker for IFRS at IBC & PKG, Mumbai He is a guest speaker at NIRC of ICAI and CIRC of ICAI. He is a member of Board of Studies (BOS) Study Material Research Group of NIRC of ICAI. He is also a guest speaker at Direct Taxes Regional Training Institute (North-West Region) for Income Tax Inspectors training programme.

He is also an author of the book(s) on Guide to Tax Audit u/s 44AB Foreign Direct Investments in India IFRS Concepts and Applications Accounting Standards and IFRS Auditors Practice Manual Handbook on Company's Balance Sheet and Profit & Loss Account Handbook on Internal Auditing Consolidated Financial Statements Professional Approach to Advanced Auditing for CA (Final) studies and Systematic Approach to Auditing for CA (PCC). He has also contributed Gist of Accounting Standards and Auditing and Assurance Standards for Vol.2 of Company Law published by BLH He has also contributed various articles for NIRC and CIRC of ICAI, Newsletter on FBT, MAT, SOX, CARO, FEMA, etc. and a series of articles on Delhi Value Added Tax (DVAT) Taxation, Accounting and Auditing Aspects for the Journal Tax and Corporate Referencer (TCR) including various articles on External Commercial Borrowings (ECB), Direct Taxes, and Foreign Investments for TCR. He has a rich industry experience in the areas of Corporate Laws (like Companies Act, FEMA, Taxation, etc.), Audits and Management Consultancy.

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