A Guide to Tax Audit and Other Certifications Under Income Tax Act, 1961

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The proposed publication on Tax Audit and other certifications will give in depth insight in to the realm of Tax Audit and certification requirements under the Income Tax Act, 1961, along with in depth analysis of FORM 3CD and ICAI Implementation guide for the same. This book is an attempt to decode the complexity and navigate through various clauses in simple, crisp and lucid manner for the understanding of the reader. This edition includes Unique features such as chapters on practical case studies, effective audit planning, Sample Template of reporting under Form 3CD, etc. The book also contains a chapter on Audit consideration during COVID-19. This book also contains information about relevant and latest sections/rules/notifications/ circulars for ease of reference. Book is covering Further, the content of this book has been designed and devised in a way so that it becomes more handy and easy to use. The book will serve as indispensable tool and reference book to various Professionals conducting such audit / certification and to the Assessees who are liable to the Tax Audit / certification.

The book is equipped with the following features:

  • In Depth analysis of Form 3CD
  • Overview and clause by clause Analysis of form 3CA, 3CB, 3CD and 3CEB
  • The Amendments made by Finance Act 2020
  • Form 3CD Reporting Template
  • Practical case studies based on Tax Audit, very useful for tax auditors
  • Separate Chapter on Audit Considerations during COVID-19
  • Comparative Analysis of ICDSs with respective AS
  • Separate chapter on Domestic Transfer Pricing along with Analysis of Form 3CE
  • Auditor’s Checklist and FAQs (clause wise) at one place in separate chapters
  • Important certifications in Income Tax Act, 1961
  • Formats of Relevant certificates under Income tax Act, 1961
  • Practical Issues and Relevant latest judgements
  • Relevant Sections, Rules, circulars, notifications, instructions, Rules and Sections
  • The Book also covers Tax Audit Check list for the guidance and step by step audit Approach.
  • The book incorporates e-filing and ITR requirements and guidance for complying with the same along with the filing the Tax audit Report online
  • The book contains ethical issues arising out of Tax audit, Documentation requirements, and references to relevant Standards on Auditing.
  • The book includes sample formats for Engagement Letter, Management representations, which the Tax Auditors are required to obtain from their clients.
  • Must have book for all the Tax Auditors.

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