26 as for tax audit

This query is : Resolved 

06 September 2017 Dear All,

Is it required to collect 26 AS from the client while doing Tax Audit.

If yes,On what basis we should ask it ,as there is no specific requirement to be mentioned in Form 3CD

06 September 2017 To verify TDS deducted it's required.

06 September 2017 26AS being an external evidence, the tax auditor can seek that to check the veracity of TDS accounted by the auditee.


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