Tax Audit - by son

No, a son cannot do.

No,  a son cannot do tax audit.

since there is direct relation between the auditor and auditee independence of  auditor can not be ensured. Hence auditor must avoid the acceptance as auditor 

Is that true ??? and if u r sure tell me whr its written(in any book) because i knw one CA doing tax audit of his dad.

According to the Chartered Accountants Act, 1949, a professional and practising chartered accountant cannot express an opinion on the financial statements of an enterprise, in which his relatives have a substantial interest unless he discloses such interest in his audit report.

Here the term "relative" has the same meaning as it is defined in the Companies Act, 1956. And similarly, the term "Substantial Interest" has the same meaning as it is defined under the income-tax act, 1961.

As per the companies Act, 1956 the term Relative includes Father also.

Therefore, a son can do the audit of his father's books of accounts provided he discloses the fact in his audit report.

no,he cant do

as per recent clarifications given by the ICAI, a CA can not audit his direct relatives business.
https://www.icai.org/resource_file/11449p752-757.pdf

Earlier it was allowed after giving a specific disclosure obout the relation. However, ICAI has ammended the regulation whereby a chartered accountant cannot audit the books of accounts of his relatives.

 he can not do

 he can not do

No, an auditor can not be a relative of his client.