Guide to Tax Audit
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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) |
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Chapter: 45 - DETAILS OF DEMANDS RAISED OR REFUNDS ISSUED UNDER TAX LAWS : CLAUSE 41 OF FORM NO. 3CD
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