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Tax Audit & E-Filing (for AY 2025-2026)

Name: Tax Audit &amp; E-Filing (for AY 2025-2026)
SKU: 12516
Availability: InStock

Original price was: ₹2,495.00.Current price is: ₹1,747.00. Save 30%

Categories: Books, Tax Tags: audit, Audit Books, Bharat Law House, CA Day, e-FILING, Income Tax books, Tax Audit

Author: CA. Kamal Garg

ISBN: 978-81-1956-545-0

Publishing Date: 2025

Publisher: Bharat Law House

Edition: 13th edn., 2025

No of Pages: 999

Vendor: Bharat Law House Pvt. Ltd.

Detailed Contents
Chapter 1	Tax Audit under section 44AB of the Income Tax Act, 1961
Chapter 2	Specimen Reportable Observations, Comments, Qualifications and Remarks in Tax Audit Report Form 3CA or 3CB
Chapter 3	Commonly observed non-compliances in Form 3CA, 3CB and 3CD by Taxation Audits Quality Review Board
Form 3CD Clause by Clause Analysis
Chapter 4	Clauses 1 to 8A
Chapter 5	Clause 9: Details of Firms, LLPs, AOPs
Chapter 6	Clause 10: Nature of business or profession
Chapter 7	Clause 11: Books of Account
Chapter 8	Clause 12: Presumptive Income
Chapter 9	Clause 13: Method of Accounting
Chapter 10	Clause 14: Method of Stock Valuation
Chapter 11	Clause 15: Capital Asset converted into Stock-in-Trade
Chapter 12	Clause 16: Amounts not credited to Profit and Loss Account
Chapter 13	Clause 17: Transfer of Land and/or Building vis-à-vis Section 43CA/50C
Chapter 14	Clause 18: Depreciation
Chapter 15	Clause 19: Amounts admissible under sections 32AC, 33AB, 33ABA, 35, etc.
Chapter 16	Clause 20: Bonus/Employees Contribution to PF
Chapter 17	Clause 21: Certain Amounts debited to Profit and Loss Account
Chapter 18	Clause 22: Amount of interest inadmissible under section 23 of the MSMED Act, 2006
Chapter 19	Clause 23: Payments to Specified Persons
Chapter 20	Clause 24: Amounts deemed to be profits and gains under section 32AC, 33AB or 33ABA or 33AC
Chapter 21	Clause 25: Any amount of profit chargeable to tax under section 41 and computation thereof
Chapter 22	Clause 26: Sums covered by section 43B
Chapter 23	Clause 27: CENVAT Credit/Prior Period Items
Chapter 24	Clause 28 & 29: Implications of Transfers without Consideration
Chapter 25	Clause 29A: Advance received on Capital Asset Forfeited
Chapter 26	Clause 29B: Income of gifts exceeding `50,000
Chapter 27	Clause 30: Amount borrowed or repaid on Hundi, etc.
Chapter 28	Clause 30A: Primary and Secondary Transfer Pricing Adjustments
Chapter 29	Clause 30B: Thin Cap Adjustments
Chapter 30	Clause 30C: GAAR
Chapter 31	Clause 31: Acceptance or Repayment of Certain Loans and Deposits
Chapter 32	Clause 32: Unabsorbed Loss/ Depreciation
Chapter 33	Clause 33: Sectionwise details of deductions, if any, admissible under Chapter VIA or Chapter III
Chapter 34	Clause 34: Audit of Compliance with TDS Provisions
Chapter 35	Clause 35: Quantitative Details
Chapter 36	Clause 36: Corporate Dividend Tax
Chapter 37	Clause 36A: Deemed Dividend under section 2(22)(e)
Chapter 38	Clause 37: Cost Audit Report
Chapter 39	Clause 38 and Clause 39: Central Excise and Service Tax Audit Report
Chapter 40	Clause 40: Accounting Ratios, etc.
Chapter 41	Clause 41: Details of Demand Raised or Refund Issued During the Previous Year under any other Tax Laws
Chapter 42	Clause 42: Furnishing of Form Nos. 61, 61A and 61B
Chapter 43	Clause 43: Furnishing of Country by Country Report (CBCR)
Chapter 44	Clause 44: Break-up of total expenditure of entities registered or not registered under GST
Chapter 45	Code of Ethics
Appendix 1	Income Tax Portal and e-Filing of Tax Audit Report