Tax Audit & E-Filing by CA Kamal Garg – 12th Edition 2024

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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

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