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Guide to Tax Audit

[Available]

₹1100

Author(s)

CA Srinivasan Anand G.

Publisher

Taxmann Publications Pvt Ltd.

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.

Description

Also Incorporating:

Guide to Income Computation & Disclosure Standards

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)