Description
Bharat Law House Pvt Ltd Tax Audit and E-Filing Edition April 2022 by Kamal Garg
Content
Chapter 1 Tax Audit under section 44AB of the Income Tax Act, 1961
Chapter 2 Clauses 1 to 8A
Chapter 3 Clause 9: Details of Firms, LLPs, AOPs
Chapter 4 Clause 10: Nature of business or profession
Chapter 5 Clause 11: Books of Account
Chapter 6 Clause 12: Presumptive Income
Chapter 7 Clause 13: Method of Accounting
Chapter 8 Clause 14: Method of Stock Valuation
Chapter 9 Clause 15: Capital Asset converted into Stock-in-Trade
Chapter 10 Clause 16: Amounts not credited to Profit and Loss Account
Chapter 11 Clause 17: Transfer of Land and/or Building vis-à-vis Section 43CA/50C
Chapter 12 Clause 18: Depreciation
Chapter 13 Clause 19: Amounts admissible under sections 32AC, 33AB, 33ABA, 35, etc.
Chapter 14 Clause 20: Bonus/Employees Contribution to PF
Chapter 15 Clause 21: Certain Amounts debited to Profit and Loss Account
Chapter 16 Clause 22: Amount of interest inadmissible under section 23 of the MSMED Act, 2006
Chapter 17 Clause 23: Payments to Specified Persons
Chapter 18 Clause 24: Amounts deemed to be profits and gains under section 32AC, 33AB or 33ABA or 33AC
Chapter 19 Clause 25: Any amount of profit chargeable to tax under section 41 and computation thereof
Chapter 20 Clause 26: Sums covered by section 43B
Chapter 21 Clause 27: CENVAT Credit/Prior Period Items
Chapter 22 Clause 28 & 29: Implications of Transfers without Consideration
Chapter 23 Clause 29A: Advance received on Capital Asset Forfeited
Chapter 24 Clause 29B: Income of gifts exceeding `50,000
Chapter 25 Clause 30: Amount borrowed or repaid on Hundi, etc.
Chapter 26 Clause 30A: Primary and Secondary Transfer Pricing Adjustments
Chapter 27 Clause 30B: Thin Cap Adjustments
Chapter 28 Clause 30C: GAAR
Chapter 29 Clause 31: Acceptance or Repayment of Certain Loans and Deposits
Chapter 30 Clause 32: Unabsorbed Loss/Depreciation
Chapter 31 Clause 33: Section wise details of deductions, if any, admissible under Chapter VIA or Chapter III
Chapter 32 Clause 34: Audit of Compliance with TDS Provisions
Chapter 33 Clause 35: Quantitative Details
Chapter 34 Clause 36: Corporate Dividend Tax
Chapter 35 Clause 36A: Deemed Dividend under section 2(22)(e)
Chapter 36 Clause 37: Cost Audit Report
Chapter 37 Clause 38 and Clause 39: Central Excise and Service Tax Audit Report
Chapter 38 Clause 40: Accounting Ratios, etc.
Chapter 39 Clause 41: Details of Demand Raised or Refund Issued During the Previous Year under any other Tax Laws
Chapter 40 Clause 42: Furnishing of Form Nos. 61, 61A and 61B
Chapter 41 Clause 43: Furnishing of Country by Country Report (CBCR)
Chapter 42 Clause 44: Break-up of total expenditure of entities registered or not registered under GST
Chapter 43 Code of Ethics
Appendix 1 Income Tax Portal and e-Filing of Tax Audit Report
About Author
CA Kamal Garg [B. Com (H), FCA, DISA (ICAI)] is a Fellow Member of The Institute of Chartered Accountants of India (ICAI) and a First Class Commerce Baccalaureate from Deen Dayal Upadhyaya College, University of Delhi. He is also the member of Board of Studies (BOS) Study Material Research Group of NIRC of ICAI and a special invitee member of Accounting Standards Board (ASB) of ICAI. He has also been acknowleged by BOS of ICAI for his efforts for reviewing Advanced Auditing Study Material for CA Final Course of ICAI.Besides being a regular guest speaker for IFRS and Management Development Programmes at IBC & PKG, Mumbai, ICAI, ICSI, Direct Taxes Regional Training Institute (North-West Region) for Income Tax Inspectors training programme, he is also an author of over dozens of book(s) including Guide to Tax Audit u/s 44AB Foreign Direct Investments in India IFRS Concepts and Applications Accounting Standards and IFRS Auditor Practice Manual Handbook on Company s Balance Sheet and Profit & Loss Account under Revised Schedule VI and XBRL Handbook on Internal Auditing Consolidated Financial Statements Interim Financial Reporting Understanding Goods and Service Tax (GST) Professional Approach to Advanced Auditing for CA (Final) studies and Systematic Approach to Auditing for CA (PCC) studies published by Bharat Law House Private Limited.
He possesses a rich industry experience in the areas of Corporate Laws (like Companies Act, FEMA, Taxation, Foreign Collaborations, Joint Ventures, etc.), Audits and Management Consultancy