All categories
Tax Audit and E-Filing (As amended by The Finance Act, 2021)

Tax Audit and E-Filing (As amended by The Finance Act, 2021)

  • ₹1,795.00

In Stock
  • Author(s): C.A. Kamal Garg
  • Brand: Bharat Law House
  • Edition: 9 Ed 2021
  • ISBN 13 9789390854837
  • Approx. Pages 871 + Contents
  • Format Paperback
  • Approx. Product Size 24 x 16 cms
  • Delivery Time Normally 7-9 working days
  • Shipping Charge Extra (see Shopping Cart)

As Amended by
>    Finance Act, 2021
>    Taxation & Others Laws Ordinance, 2021

.............................................................................................................................
Description
It gives immense pleasure in presenting before the readers the eighth edition of "Tax Audit & e-filing". This book will serve as a ready referencer for chartered accountants as well as other professionals concerned, directly or indirectly, with tax audit under section 44AB of the Income-tax Act, 1961. This handbook is equipped with the following features:
1.    Detailed analysis of applicability of section 44AB, specially as regards the terms 'sales', 'turnover'
       and 'gross receipts';
2.    Clause by Clause detailed, comprehensive and illustrated analysis of Form 3CD in light of decided
        case laws as well as Guidance Note on Tax Audit issued by the Institute of Chartered Accountants
        of India;
3.    The various amendments made by Finance Act, 2020 are also duly incorporated at relevant places
        in the book alongwith the reference to notifies Income Computation and Disclosure Standards;
4.    The present book also includes various Auditing Pronouncements (Auditing Standards, in downloadable
        form, guidance Notes) issued by the ICAI. These have been provided by way of free downloads alongwith
        the book;
5.    Audit engagement enshrines the very adherence to Code of Ethics. Therefore, a separate chapter has
       been dedicated containing the requirements of code of ethics;
6.    The provisions discussed in the book have been supplemented with various decided case laws and day
        to day practice queries in this regard.
.............................................................................................................................
Contents
Chapter 1 : Tax Audit under section 44AB of the Income Tax Act, 1961
Chapter 2 : Clauses 1 to 8
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 Buidling vis-a-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: Advanced received on Capital Asset Forfeited
Chapter 24 : Income of gifts exceeding Rs. 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    E-Filing Registration and Services
............................................................................................................................
Author Details
Kamal Garg
is an associate member of the institute of Chartered Accountants of India. He is first class graduate from Deen Dayal Upadhyaya College, University of Delhi. His areas of interest include accounting and auditing. He has contributed articles for Students' News letter of ICAI and other professional journals. He has participatedat Seminars as a speaker and is an eminent faculty on auditing. He has addressed innumerable workshops on Accounting Standards and IFRS across India including almost all the metros. He is also a guest speaker at Pristene's Knowledge Group (PKG), Mumbai. He has to his credit several books for the professionals and students which are widely acclaimed.
.........................................................................................................................

Write a review

Please login or register to review

Similar Products

Recently Viewed