Some books are to be tasted, others to be swallowed, and some few to be chewed and digested: that is, some books are to be read only in parts, others to be read, but not curiously, and some few to be read wholly, and with diligence and attention.~ Sir Francis Bacon.

Guide to Tax Audit

Guide to Tax Audit - Mahavir Law House(MLH)

Guide to Tax Audit

[Available]

Price :

Rs.1100

ISBN :

9789386482433

Edition :

Asst. Year 2017-18

Pages | Format :

736 | Paperback

Approx. Product Size :

0.765

Note : Law stated in the book is as amended by the Finance Act 2017. This book also incorporates Guide to Income Computation & Disclosure Standards.

Index of chapter

Chapter No Chapter name
DIVISION ONE COMPULSORY AUDIT OF ACCOUNTS OF CERTAIN PERSONS CARRYING ON BUSINESS OR PROFESSION
Chapter: 1 ANALYSIS OF SECTION 44AB REGARDING COMPULSORY AUDIT OF ACCOUNTS
Chapter: 2 WHEN PERSON CARRYING ON PROFESSION IS REQUIRED TO GET HIS ACCOUNTS AUDITED U/S 44AB(b) & U/S 44AB(d)
Chapter: 3 WHEN PERSON CARRYING ON BUSINESS IS REQUIRED TO GET HIS ACCOUNTS AUDITED U/S 44AB
Chapter: 4 OBLIGATIONS CAST BY SECTION 44AB
Chapter: 5 PENALTY - SECTION 271B
Chapter: 6 PREPARATION OF FINANCIAL STATEMENTS
DIVISION TWO FORM NOS. 3CA, 3CB AND 3CD
Chapter: 7 FORM NO. 3CA
Chapter: 8 FORM NO. 3CB
Chapter: 9 FORM NO. 3CD
Chapter: 10 CLAUSES 1 TO 3 AND 5 TO 7
Chapter: 11 CLAUSE 4 OF FORM NO. 3CD REGISTRATION UNDER INDIRECT TAX LAWS
Chapter: 12 CLAUSE 8 OF FORM NO. 3CD RELEVANT CLAUSE OF SECTION 44AB UNDER WHICH TAX AUDIT IS APPLICABLE
Chapter: 13 CLAUSE 9 OF FORM NO. 3CD : DETAILS REGARDING FIRMS/AOPs/LLPs
Chapter: 14 CLAUSE 10 OF FORM NO. 3CD : NATURE OF BUSINESS/PROFESSION
Chapter: 15 CLAUSE 11 OF FORM NO. 3CD : BOOKS OF ACCOUNT
Chapter: 16 CLAUSE 12 OF FORM NO. 3CD : PRESUMPTIVE INCOME
Chapter: 17 CLAUSE 13 OF FORM NO. 3CD : METHOD OF ACCOUNTING & COMPLIANCES
Chapter: 18 CLAUSE 14 OF FORM NO. 3CD : METHOD OF STOCK VALUATION
Chapter: 19 CLAUSE 15 OF FORM NO. 3CD : CAPITAL ASSET CONVERTED INTO STOCK-IN-TRADE
Chapter: 20 CLAUSE 16 OF FORM NO. 3CD : AMOUNTS NOT CREDITED TO PROFIT AND LOSS ACCOUNT
Chapter: 21 PROPERTY (LAND OR BUILDING OR BOTH) TRANSFERRED AT LESS THAN STAMP DUTY VALUE - CLAUSE 17 OF FORM NO. 3CD
Chapter: 22 CLAUSE 18 OF FORM NO. 3CD : DEPRECIATION
Chapter: 23 CLAUSE 19 OF FORM NO. 3CD : AMOUNTS DEDUCTIBLE UNDER SECTIONS 33AB, 33ABA, ETC.
Chapter: 24 CLAUSE 20 OF FORM NO. 3CD : BONUS/ EMPLOYEES CONTRIBUTION TO PF
Chapter: 25 CLAUSE 21(a) OF FORM NO. 3CD : AMOUNTS DEBITED TO PROFIT AND LOSS ACCOUNT
Chapter: 26 CLAUSE 22 OF FORM NO. 3CD : AMOUNT OF INTEREST INADMISSIBLE UNDER SECTION 23 OF MSMED ACT, 2006
Chapter: 27 CLAUSE 23 OF FORM NO. 3CD : PAYMENTS TO PERSONS SPECIFIED UNDER SECTION 40A(2)(b)
Chapter: 28 CLAUSE 24 OF FORM NO. 3CD : AMOUNTS DEEMED TO BE PROFITS AND GAINS UNDER SECTION 32AC/33AB/33ABA/33AC
Chapter: 29 CLAUSE 25 OF FORM NO. 3CD : AMOUNTS DEEMED TO BE PROFITS AND GAINS UNDER SECTION 41
Chapter: 30 CLAUSE 26 OF FORM NO. 3CD : SUMS COVERED BY SECTION 43B
Chapter: 31 CLAUSE 27 OF FORM NO. 3CD : MODVAT CREDIT/ PRIOR PERIOD ITEMS
Chapter: 32 ‘GIFTS’ OF UNLISTED SHARES RECEIVED BY LLPs/ FIRMS/COMPANIES - CLAUSE 28 OF FORM NO. 3CD
Chapter: 33 SHARE PREMIUM RECEIVED BY CLOSELY HELD COMPANIES IN EXCESS OF FMV TAXABLE - SECTION 56(2)(viib) - CLAUSE 29 OF FORM NO. 3CD
Chapter: 34 HUNDI TRANSACTIONS - CLAUSE 30 OF FORM NO. 3CD
Chapter: 35 CLAUSE 31 OF FORM NO. 3CD : ACCEPTANCE/ REPAYMENT OF LOAN/DEPOSIT
Chapter: 36 CLAUSE 32 OF FORM NO. 3CD : UNABSORBED LOSS/DEPRECIATION
Chapter: 37 CLAUSE 33 OF FORM NO. 3CD : CHAPTER VI-A DEDUCTIONS
Chapter: 38 CLAUSE 34 OF FORM NO. 3CD : AUDIT OF COMPLIANCE WITH TDS PROVISIONS
Chapter: 39 CLAUSE 35 OF FORM NO. 3CD : QUANTITATIVE DETAILS
Chapter: 40 CLAUSE 36 OF FORM NO. 3CD : DIVIDEND DISTRIBUTION TAX
Chapter: 41 CLAUSE 37 OF FORM NO. 3CD : COST AUDIT REPORT
Chapter: 42 CLAUSE 38 OF FORM NO. 3CD : CENTRAL EXCISE AUDIT REPORT
Chapter: 43 CLAUSE 39 OF FORM NO. 3CD : SERVICE TAX AUDIT FOR VALUATION FOR SERVICES
Chapter: 44 CLAUSE 40 OF FORM NO. 3CD : ACCOUNTING RATIOS
Chapter: 45 DETAILS OF DEMANDS RAISED OR REFUNDS ISSUED UNDER TAX LAWS : CLAUSE 41 OF FORM NO. 3CD
DIVISION THREE INCOME COMPUTATION & DISCLOSURE STANDARDS
Chapter : 1 INTRODUCTION
Chapter : 2 SALIENT FEATURES OF THE NOTIFIED INCOME COMPUTATION & DISCLOSURE STANDARDS (NEW)
Chapter : 3 ICDS-I (NEW) - ACCOUNTING POLICIES
Chapter : 4 ICDS-II (NEW) - VALUATION OF INVENTORIES
Chapter : 5 ICDS-III (NEW) - CONSTRUCTION CONTRACTS
Chapter : 6 ICDS-IV (NEW) - REVENUE RECOGNITION
Chapter : 7 ICDS-V (NEW) - TANGIBLE FIXED ASSETS
Chapter : 8 ICDS-VI (NEW) - THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES
Chapter : 9 ICDS-VII (NEW) - GOVERNMENT GRANTS
Chapter : 10 ICDS-VIII (NEW) - SECURITIES
Chapter : 11 ICDS-IX (NEW) - BORROWING COSTS
Chapter : 12 ICDS-X (NEW) - PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS
Chapter : 13 CBDT’S CLARIFICATIONS ON INCOME COMPUTATION AND DISCLOSURE STANDARDS (ICDS)

Chapter wise Content

Description

Also Incorporating:

  • Guide to Income Computation & Disclosure Standards

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