Bharat’s Tax Audit & E-Filing as Amended by The Finance Act, 2023 by CA. Kamal Garg – 11th Edition April 2023.
Bharat’s Tax Audit & E-Filing as Amended by The Finance Act, 2023 by CA. Kamal Garg – 11th Edition April 2023.
About Tax Audit & E-Filing
Chapter 1Â Â Â Â Â Â Tax Audit under section 44AB of the Income Tax Act, 1961
Chapter 2Â Â Â Â Â Â 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 4Â Â Â Â Â Â Clauses 1 to 8A
Chapter 5Â Â Â Â Â Â Clause 9: Details of Firms, LLPs, AOPs
Chapter 6Â Â Â Â Â Â Clause 10: Nature of business or profession
Chapter 7Â Â Â Â Â Â Clause 11: Books of Account
Chapter 8Â Â Â Â Â Â Clause 12: Presumptive Income
Chapter 9Â Â Â Â Â Â Clause 13: Method of Accounting
Chapter 10Â Â Â Â Clause 14: Method of Stock Valuation
Chapter 11Â Â Â Â 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 14Â Â Â Â Clause 18: Depreciation
Chapter 15Â Â Â Â Clause 19: Amounts admissible under sections 32AC, 33AB, 33ABA, 35, etc.
Chapter 16Â Â Â Â Clause 20: Bonus/Employees Contribution to PF
Chapter 17Â Â Â Â Clause 21: Certain Amounts debited to Profit and Loss Account
Chapter 18Â Â Â Â Clause 22: Amount of interest inadmissible under section 23 of the MSMED Act, 2006
Chapter 19Â Â Â Â Clause 23: Payments to Specified Persons
Chapter 20Â Â Â Â Clause 24: Amounts deemed to be profits and gains under section 32AC, 33AB or 33ABA or 33AC
Chapter 21Â Â Â Â Clause 25: Any amount of profit chargeable to tax under section 41 and computation thereof
Chapter 22Â Â Â Â Clause 26: Sums covered by section 43B
Chapter 23Â Â Â Â Clause 27: CENVAT Credit/Prior Period Items
Chapter 24Â Â Â Â Clause 28 & 29: Implications of Transfers without Consideration
Chapter 25Â Â Â Â Clause 29A: Advance received on Capital Asset Forfeited
Chapter 26    Clause 29B: Income of gifts exceeding `50,000
Chapter 27Â Â Â Â Clause 30: Amount borrowed or repaid on Hundi, etc.
Chapter 28    Clause 30A: Primary and Secondary Transfer Pricing Adjustments
Chapter 29Â Â Â Â Clause 30B:Â Thin Cap Adjustments
Chapter 30Â Â Â Â Clause 30C:Â GAAR
Chapter 31Â Â Â Â Clause 31: Acceptance or Repayment of Certain Loans and Deposits
Chapter 32Â Â Â Â Clause 32: Unabsorbed Loss/ Depreciation
Chapter 33Â Â Â Â Clause 33: Sectionwise details of deductions, if any, admissible under Chapter VIA or Chapter III
Chapter 34Â Â Â Â Clause 34: Audit of Compliance with TDS Provisions
Chapter 35Â Â Â Â Clause 35: Quantitative Details
Chapter 36Â Â Â Â Clause 36: Corporate Dividend Tax
Chapter 37Â Â Â Â Clause 36A:Â Deemed Dividend under section 2(22)(e)
Chapter 38Â Â Â Â Clause 37: Cost Audit Report
Chapter 39Â Â Â Â Clause 38 and Clause 39: Central Excise and Service Tax Audit Report
Chapter 40Â Â Â Â Clause 40: Accounting Ratios, etc.
Chapter 41Â Â Â Â Clause 41: Details of Demand Raised or Refund Issued During the Previous Year under any other Tax Laws
Chapter 42Â Â Â Â Clause 42:Â Furnishing of Form Nos. 61, 61A and 61B
Chapter 43Â Â Â Â Clause 43:Â Furnishing of Country by Country Report (CBCR)
Chapter 44Â Â Â Â Clause 44:Â Break-up of total expenditure of entities registered or not registered under GST
Chapter 45Â Â Â Â Code of Ethics
Appendix 1Â Â Â Â Â Â Income Tax Portal and e-Filing of Tax Audit Report
Details :
- Publisher : Bharat Law House Pvt. Ltd.
- Author : CA. Kamal Garg
- Edition : 11th Edition April 2023
- ISBN-13 : 9788196260521
- ISBN-10 : 9788196260521
- Pages : 1046 pages
- Language : English
- Binding : Paperback
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