Dear memerbs i have got one question which is as follows,
if a C.A. firm has been appointed as a auditor for tax audit puropose u/s.44ab, as per professional conduct we have to get NOC from previous auditor but here the previous auditor is deceased so to whom communication should be made for noc ??
If the previous auditor is deceased but it was a partnership firm then u can obtain it from any of the other surviving partner(s) stating the facts on their letter head that the partner who conducted tax audit has died and we are providing noc on his behalf under such circumtances,
or
in case of if it was a sole proprietorship firm then no need to take noc form any1 jus have a letter from client stating that previous auditor has died with date of death along with his death certificate if available.
CAclubindia
