CA Kamal Garg Tax Audit & E-Filing

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Table of Contents

1. Tax Audit under Section 44AB of the Income Tax Act, 1961

2. Specimen Reportable Observations, Comments, Qualifications, and Remarks in Tax Audit Report Form 3CA or 3CB

3. Commonly Observed Non-Compliances in Form 3CA, 3CB, and 3CD by Taxation Audits Quality Review Board

4. Form 3CD Clause-by-Clause Analysis

   • Clauses 1 to 8A

   • Clause 9: Details of Firms, LLPs, AOPs

   • Clause 10: Nature of Business or Profession

   • Clause 11: Books of Account

   • Clause 12: Presumptive Income

   • Clause 13: Method of Accounting

   • Clause 14: Method of Stock Valuation

   • Clause 15: Capital Asset Converted into Stock-in-Trade

   • Clause 16: Amounts Not Credited to Profit and Loss Account

   • Clause 17: Transfer of Land and/or Building vis-à-vis Section 43CA/50C

   • Clause 18: Depreciation

   • Clause 19: Amounts Admissible under Sections 32AC, 33AB, 33ABA, 35, etc.

   • Clause 20: Bonus or Commission Paid to Employees

   • Clause 21: Amounts Debited to Profit and Loss Account

   • Clause 22: Amount of Interest Inadmissible under Section 23 of MSMED Act, 2006

   • Clause 23: Payments to Persons Specified under Section 40A(2)(b)

   • Clause 24: Amounts Deemed to be Profits and Gains under Section 32AC, 33AB, 33ABA, 35, etc.

   • Clause 25: Profits and Gains of Business or Profession

   • Clause 26: Deductions under Section 80-IA or 80-IB

   • Clause 27: CENVAT Credit or Input Tax Credit

   • Clause 28: Details of Tax Deducted or Collected at Source

   • Clause 29: Details of Tax Deducted or Collected at Source

   • Clause 30: Details of Tax Deducted or Collected at Source

   • Clause 31: Details of Tax Deducted or Collected at Source

   • Clause 32: Details of Tax Deducted or Collected at Source

   • Clause 33: Details of Tax Deducted or Collected at Source

   • Clause 34: Details of Tax Deducted or Collected at Source

   • Clause 35: Details of Tax Deducted or Collected at Source

   • Clause 36: Details of Tax Deducted or Collected at Source

   • Clause 37: Details of Tax Deducted or Collected at Source

   • Clause 38: Details of Tax Deducted or Collected at Source

   • Clause 39: Details of Tax Deducted or Collected at Source

   • Clause 40: Details of Tax Deducted or Collected at Source

   • Clause 41: Details of Demand Raised or Refund Issued During the Previous Year under Any Other Tax Laws

   • Clause 42: Furnishing of Form Nos. 61, 61A, and 61B

   • Clause 43: Furnishing of Country-by-Country Report (CBCR)

   • Clause 44: Break-up of Total Expenditure of Entities Registered or Not Registered under GST

5. Code of Ethics

6. Appendix 1: Income Tax Portal and E-Filing of Tax Audit Report