This book comprehensively provides the following:
• [Commentary on Tax Audit] with reference to its applicability to various assessees and appointment of the tax auditor
• [Clause-wise Commentary] on the following:
◦ Form 3CA
◦ Form 3CB
◦ Form 3CD
◦ Clause 30C of Form 3CD pertaining to GAAR, explained with foreign case laws
The Present Publication is the 14th Edition, authored by CA Srinivasan Anand G. This book is updated by the Finance Act, 2022 with the following noteworthy features:
• [Requirements of various Clauses] of Form 3CA, Form 3CB & Form 3CD
• [Income Computation and Disclosure Standards (ICDS)] explained
• [Checklists] are provided for various clauses of Form 3CD
• [Presumptive Tax Provisions] of sections 44AD, 44ADA and 44AE are explained along with the pros & cons for opting them
• [Tax Audit Ready Reckoner] are provided in this book.
