Quick Summary
The Direct Taxes Committee (DTC) of the Institute of Chartered Accountants of India (ICAI) has released an Exposure Draft of the revised "Guidance Note on Tax Audit under Section 44AB of the Income-tax Act, 1961" and invited stakeholders to submit their comments. The exposure draft, issued on 9 J
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FAQ :
The ICAI is seeking public comments on the Exposure Draft of the revised 'Guidance Note on Tax Audit under Section 44AB of the Income-tax Act, 1961'.
The Direct Taxes Committee (DTC) of the Institute of Chartered Accountants of India (ICAI) has issued the Exposure Draft.
The revised Guidance Note aims to address practical issues and provide updated guidance for chartered accountants conducting tax audits under Section 44AB.
Comments on the Exposure Draft must be submitted by 25th July 2025.
Comments can be submitted via the provided link: https://forms.gle/QjjccvM8xm6wVv8g7
Comments are most helpful if they specify the relevant paragraph or clause, provide a clear rationale, and suggest specific changes, potentially including relevant case law or circulars.
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