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Description
• Discussion on Clauses of Form 3CD and Annexures
• Issues on Tax Audit with applicable case laws
• Check List for Tax Audit
• Specimen Form 3CD duly filled in
• Copies of Important Circulars Relevant to Tax Audit
• Implication of Accounting Standards to Tax Audit
• Auditing and Assurance Standards vis-à-vis Tax Audit
• Excel - An Audit Tool
• Tax Audit of Bank Branches
• FAQ on Fringe Benefit Tax
• Allied Sections of the Income Tax Act, 1961
• Allied Rules of the Income Tax Rules, 1962
• T.D.S. Chart
• Tax Audit and New Return Form
• New Chapter on MSMEDA 2006
• The Union Budget 2008, Impact on Form 3CD
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Contents
• The Union Budget 2008 Impact on Form 3CD
• Guidance Note on Tax Audit Under Section 44AB of the Income Tax Act, 1961
• Guidance Note on Audit of Fringe Benefits under the Income Tax Act, 1961
(With supplementary guidance note on tax audit under section 44AB of
the Income Tax Act, 1961)
• Supplementary Guidance Note on Tax Audit under Section 44AB of
the Income-Tax Act, 1961
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Author Details
Mr. H.C. Gupta, a Fellow member of the Institute of Chartered Accountants of India having passed C.A. Final Examination in the year 1963 and in practice since 1964. He is currently a partner in the firm M/s. H.C. Gupta & Co. Chartered Accountants, Mumbai.
He has been a Regional Council Member during the years 1976-79 and served as Treasurer of W.I.R.C. of the Institute of Chartered Accountants of India. He also served as Convener or Chairman of committees assigned to him.
Written various articles on Taxation matters. He has written a Book "A Guide on Tax Audit", the Third print is already sold out. He is also the author of a book "Charitable Trust and Taxation", "Career Guide" and co-author of "Search Seizure and Survey" Hindi edition published by Bombay Chartered Accountants Society. He is a co-author of a book titled "A Practical Guide to MVAT Audit" which is also sold out. The reprint of the same is awaited.
He is a regular speaker on AN India Radio. He has given lectures on Taxation and allied matters at the meetings of W.I.R.C., its branches and study circles, Residential Refresher Courses, Revisional classes for C.A. Inter and Final students conducted by W.I.R.C. and other Institutions like B.S.E.S. staff union Hindustan Chambers of Commerce, C.A.G., etc.
He is a founder member of Chembur Chartered Accountants study circle, which is recipient of best study circle awarded for last 12 years in a row.
He was co-opted as a member of the Committee for Review of Education and Training of the Central Council of ICAI during FY 2005-2006. He is also in the panel of Peer Reviewers of ICAI.
Mr. T.H. Gupta, a fellow member of the Institute of Chartered Accountants of India passed the CA exam in 1995. He has qualified the DISA exams in September, 2002. He is currently a partner in M/s. H.C. Gupta & Co. He has developed various software in FoxPro, Visual Basic & Oracle. He has developed various websites for various organizations. He has been a co-opted member of the Information Technology & International Affairs Committee of WIRC of ICAI in 2000-2001 and 2001-2002. He has been a member of the Information Technology Committee of Varshney Sabha, Mumbai. He has delivered lectures on Information Technology Act and Auditing in Computerised Environment in various study circles of WIRC of the ICAI.
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