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......................................................................................................................... Book Description 1. Detailed analysis of applicability of section 44AB, specially as regards the terms sales, turn over and gross receipts; 2. Clause by Clause detailed, comprehensive and illustrated analysis of From 3CD in the light of decided case laws aswell as Guidance Note on Tax Audit issuedby the Institute of Chartered Accountants of India; 3. The various amendments made by Finance Act, 2010 are also duly incorporated at relevant places in the book; 4. The present book also includes various AuditingPronouncement (Auditing Standards, Guidance Notes) issued by the ICAI; 5. Audit engagement enshrines the very adherence toCode of Ethics.Therefore, a separat chapter has been dedicatedcontaining the requirements of code of ethics in the light of the Chartered Accountants(Amendment) Act, 2006; 6. This book also contains a ready check list for various clauses of Form 3CD 7. Further, specimen reporting formats and notes are also given for appropriate clauses of Form 3CD. ......................................................................................................................... Contents Chapter 1 : Tax Audit under section 44AB of the Income Tax Act, 1961 Chapter 2 : Form 3CD Clause by Clause Analysis Chapter 3 : Clause 7 : Details of Firms, LLPs, AOPs Chapter 4 : Clause 8 : Nature of business or Profession Chapter 5 : Clause 9 : Books for Account Chapter 6 : Clause 10 : Presumptive Income Chapter 7 : Clause 11 : Method of Accounting Chapter 8 : Clause 12 : Method of Stock Valuation Chapter 9 : Clause 12A : Capital Asset converted into Stock – in- Trade Chapter 10 : Clause 13 : Amounts not credited to Profit and Loss Account Chapter 11 : Clause 14 : Depreciation Chapter 12 : Clause 15 : Amounts deductible under sections 33AB, 33ABA, etc. Chapter 13 : Clause 16 : Bonus/Employees Contribution of PF Chapter 14 : Clause 17 : Certain Amounts debits to Profit and Loss Account Chapter 15 : Clause 17A : Amount of interest inadmissible under section 23 of the MSMED Act, 2006 Chapter 16 : Clause 18 : Payments to Specified Persons Chapter17 : Clause 19 : Amounts deemed to be profits and gains undersection33AB or 33ABAor 33AC Chapter 18 : Any amount of Profit chargeable to tax under section 41 and computation thereof Chapter 19 : Clause 21 : Sums covered by section 43B Chapter 20 : Clause 22 : MODVAT Credit/ Prior Period Items Chapter 21 : Clause 23 : Amount borrowed or repaid on Hundi, etc. Chapter 22 : Clause 24 : Acceptance or Repayment of Certain Loans and Deposits Chapter 23 : Clause 25 : Unabsorbed Loss / Depreciation Chapter 24 : Clause 26 : Section wise details of deductions. If any, admissible under Chapter VIA Chapter 25 : Clause 27 : Audit of Compliance with TDS Provisions Chapter 26 : Clause 28 : Quantitative Details Chapter 27 : Clause 29 : Corporate Dividend Tax Chapter 28 : Clause 30 : Cost Audit Report under the Companies Act, 1956 Chapter 29 : Clause 31 : Central Excise Audit Report Chapter 30 : Clause 32 : Accounting Ratios Chapter 31 : Annexures 1 & 2 to from 3CD Chapter 32 : Specimen filled in Form 3CD Chapter 33 : Standards of Auditing & Auditing and Assurance Standards Chapter 34 : Other Standards of Auditing Chapter 35 : Guidance Notes on Auditing Aspects Chapter 36 : Standards on Quality Control and Assurance Engagement Chapter 37 : Standards on Quality Control Chapter 38 : Code of Ethics ......................................................................................................................... Author Details Mr. Kamal Garg is an associate member of the Institute of CharteredAccountants of India. He is first class graduation from Deen DayalUpadhyaya College, University of Delhi. His areas of interest includeaccounting and auditing. He has contributed articles for students’Newsletter of ICAI and other professional journals. He has participatedat Seminars as a speaker and is an eminent faculty on auditing. He hasaddressed innumerable workshops on Accounting Standards and IFRS acrossIndia including almost all the metros. He is also a guest speaker atPristene’s Knowledge Group (PKG), Mumbai. He has to his credit severalbooks for the professionals and students which are widely acclaimed. .........................................................................................................................
