Tax Audit - Few Problem Areas and Impact of Recent Amendment
File details
File description
Tax audit season is round the corner now. So, it is important to clear few problem areas faced
by tax auditors and the impact of recent amendment in few sections which a tax auditor should
know. In the given article, few problem areas have been covered like comparison between
Persons covered u/s 40A(2)(b) and Related Party Disclosures under AS 18; Interpretation of
information to be furnished under Clause 21 regarding Section 43B; and a possible case of
applicability of Clause 17(h)(B). Also the impact of domestic transfer pricing and amendment
in Section 40(a)(ia) on the tax audit has been ascertained. #pdf
Comments
Recent Files in Audit
View more →Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
Popular Files
- CA Intermediate Cost & Management Accounting Question Paper New Course September 2026
- CA Intermediate Taxation Question Paper New Course September 2026
- Sources of Variation in India's Foreign Exchange Reserves during April-June 2026
- Developments in India's Balance of Payments for the m/o July 2026
- RBI Data on Forex Inflows
- CA Intermediate Financial Management and Strategic Management Paper New Course September 2026
- Withholding Tax Rates as per IT Act 2025
- FAQs on Agricultural Income (Section 2(5) and Rule 270) as per IT Act 2025
- FAQs on Tax Audit as per IT Act 2025
- FAQs on TAN as per IT Act 2025
CAclubindia
