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