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

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

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Description
Includes Elucidation of Domestic Transfer Pricing Regulations and Analysis of Form 3CEB

• Overview and clause by clause Analysis of form 3CA, 3CB, 3CDand3CEB
• The Amendments made by Finance Act 2016
• Brief discussion on Equalisation Levy
• Comparative Analysis of ICDSs with respective AS
• Auditor's Checklist and E filing Guidance
• Important certifications in Income Tax Act, 1961   
• FAQs, Practical Issues and Relevant case laws
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Contents
Part I -
Introduction and Obligation
Chapter 1  :  Introduction, Overview and Analysis of Section 44AB
Chapter 2  :  Obligation, Non-Compliance and Penal Provisions
Chapter 3  :  Eligibility, Duties, Obligations and Ethical Requirements of Chartered
                  Accountant under ICAI Guidelines
Chapter 4 :  Tax Audit and Statutory Audit - Areas of Convergenece and Divergence
Part II -  Analysis of Forms
Chapter 5 :  Analysis of Form No. -3CA
Chapter 6 :  Analysis of Form No. 3CB
Chapter 7 :  Overview of Form No. 3CD
Chapter 8 :  Clauses 1 to 8: Basic Information
Chapter 9 :  Clause 9 - Details in Respect of Firms/LLPs/AOP
Chapter 10 :  Clause 10 - Nature of Business or Profession
Chapter 11 :  Clause 11 - Books of Account
Chapter 12 :  Clause 12 - Presumptive Income and Taxation
Chapter 13 :  Clause 13 - Method of Accounting
Chapter 14 :  Clause 14 - Method of Stock Valuation
Chapter 15 :  Clause 15 - Conversion of Capital Asset into Stock-in-Trade
Chapter 16 : Clause 16 - Amounts not Credited to Profit and Loss Account
Chapter 17 :  Clause 17 - Transfer of Asset under Sections 43CA and 50C
Chapter 18 :  Clause 18 - Depreciation
Chapter 19 :  Clause 19 - Amounts Admissible under Sections 32AC, 33AB, 33ABA and 35, etc
Chapter 20 :  Clause 20 - Bonus/ Commission to Employees & Contribution to
                   Provident and other Funds
Chapter 21 :  Clause 21 - Amounts Debited to Profit and Loss Account
Chapter 22 :  Clause 22 - Interest Inadmissible under Section 23 of MSMED Act, 2006
Chapter 23 :  Clause 23 - Payments to Persons Specified under Section 40A(2)(b)
Chapter 24 :  Clause 24 - Deemed Profits/Gains under Section 32AC/33AB/33ABA/33AC
Chapter 25 :  Clause 25 - Deemed Prof its/Gains under Section 41
Chapter 26 :  Clause 26 - Taxes/Duties and other Sums Covered under Section 43B
Chapter 27 :  Clause 27 - CENVAT Credit/Prior Period Items
Chapter 28 :  Clause 28 - Acquisition of Shares Covered under Section 56(2)(viia)
Chapter 29 :  Clause 29 - Consideration for Issue of Shares Covering under Section 56(2)(viib)
Chapter 30 :  Clause 30 - Amount Borrowed or Repaid on Hundi
Chapter 31 :  Clause 31 - Acceptance/ Repayment of Loan/Deposit under Section
                   269SS and 269T
Chapter 32 :  Clause 32 - Unabsorbed Losses/ Depreciation and Speculation Losses
Chapter 33 :  Clause 33 - Deductions under Chapter VIA/Chapter III
Chapter 34 :  Clause 34 - Compliances with IDS & TCS Provisions
Chapter 35 :  Clause 35 - Quantitative Details for Trading/ Manufacturing Concerns
Chapter 36 :  Clause 36 - Tax on Distributed Profits (Tax on Dividend)
Chapter 37 :  Clause 37-Cost Audit
Chapter 38 :  Clause 38 - Central Excise Audit
Chapter 39 :  Clause 39 - Service Tax Audit
Chapter 40 :  Clause 40 - Accounting Ratios and Business Parameters
Chapter 41 :  Clause 41 -Details of Demand Raised/Refund Issued under other Laws
Chapter 42 :  Income Computation and Disclosure Standards
Part - III
Chapter 43 :  Domestic Transfer Pricing - An Overview
Chapter 44 : Analysis of Froms 3CD
Part IV Appendices
Appendix 1   Relevant Sections of Income Tax Act, 1961, Relevant Income Tax
                   Rules, Notifications, Circulars & Order
Appendix 2   Revised Form 3CA, 3CB and 3CD
Appendix 3   TDS & TCS Time Lines and Rates for Residents and Non-Residents
                   (A.Y 2015-16 & A.Y 2016-17)
 Appendix 4  Auditor's Certification under other Sections of Income-Tax Act, 1961
Appendix 5   E-filing Process
Appendix 6   Sample formats of Tax Audit Engagement Letter/ Management Representation Letter
Appendix 7  List of Relevant Standards on Auditing (SA) issued by ICAI
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