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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