Certification course on Balance Sheet Finalisation
Course 2023

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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
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