Significant changes in the Guidance Note on Tax Audit under Section 44AB of IT Act 1961

Last updated: 10 July 2026
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This document outlines significant changes made to the Guidance Note on Tax Audit under Section 44AB of the Income-tax Act, 1961. It details the nature of changes, including the inclusion of Virtual Digital Assets (VDAs) and Carbon Credits in gross receipts, items excluded from gross receipts, and clarifications on tax audit assignments. The document is useful for chartered accountants and tax professionals who need to stay updated on the latest amendments and their implications for tax audits.

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Submitted by · Posted 10 July 2026 · Other files by Shree · Report
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