Tax Audit and e-Filing 6th Edition

Tax Audit and e-Filing
As Amended by Finance Act 2018 6th Edition

Tax Audit and E-Filing As Amended by Finance Act 2018 6th Edition by CA. Kamal Garg


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 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 30: Amount borrowed or repaid on Hundi, etc.
Chapter 24      Clause 31: Acceptance or Repayment of Certain Loans and Deposits
Chapter 25      Clause 32: Unabsorbed Loss/Depreciation
Chapter 26      Clause 33: Sectionwise details of deductions, if any, admissible under Chapter VIA or Chapter III
Chapter 27      Clause 34: Audit of Compliance with TDS Provisions
Chapter 28      Clause 35: Quantitative Details
Chapter 29      Clause 36: Corporate Dividend Tax
Chapter 30      Clause 37: Cost Audit Report
Chapter 31      Clause 38 and Clause 39: Central Excise and Service Tax Audit Report
Chapter 32      Clause 40: Accounting Ratios, etc.
Chapter 33      Clause 41: Details of Demand Raised or Refund Issued During the Previous Year under any other Tax Laws
Chapter 34      Code of Ethics

Appendix 1     e-Filing Registration and Services