Exposure Draft on Guidance Note on Audit of Charitable Institutions


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This document is an exposure draft of a guidance note on the audit of charitable institutions under Section 12A of the Income-tax Act, 1961. It provides comprehensive guidance to auditors on conducting these audits, covering aspects like auditor responsibilities, accounting standards, and the audit report. It is also useful for those managing charitable institutions to understand their audit obligations and ensure compliance.

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Exposure Draft on Guidance Note on Audit of Charitable Institutions under Section 12A of the Income-tax Act, 1961 #pdf
Submitted by · Posted 11 January 2023 · Other files by Shree · Report
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