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Tax Audit & E-filing (8th Edition)

Tax Audit & E-filing (8th Edition)

by Kamal Garg
Tax Audit E-filing
About Book:

This book will serve as a ready referencer for chartered accountants as well as other professionals concerned, directly or indirectly, with tax audit under section 44AB of the Income-tax Act, 1961. This book is equipped with the following features:

  1. Detailed analysis of applicability of section 44AB, specially as regards the terms ‘sales’, ‘turnover’ and ‘gross receipts’;
  2. Clause by Clause detailed, comprehensive and illustrated analysis of Form 3CD in light of decided case laws as well as Guidance Note on Tax Audit issued by the Institute of Chartered Accountants of India;
  3. The various amendments made by Finance Act, 2020 are duly incorporated at relevant places in the book alongwith the reference to notified Income Computation and Disclosure Standards;
  4. Audit engagement enshrines the very adherence to Code of Ethics. Therefore, a separate chapter has been dedicated containing the requirements of code of ethics;
  5. The provisions discussed in the book have been supplemented with various decided case laws and day to day practice queries in this regard.
Categories: Direct Taxes
Publisher: Bharat Law House Pvt Ltd
About Publisher:

Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.  

Author: Kamal Garg
About Author:
Kamal Garg :

CA. Kamal Garg is a Fellow Member of The Institute of Chartered Accountants of India (ICAI) and a First Class Commerce Baccalaureate from Deen Dayal Upadhyaya College, University of Delhi and an academic resource partner in KGMA, Delhi. He has also qualified post qualification course on Diploma in Information System Audit (DISA) conducted by ICAI. Besides this he is also an Insolvency Professional registered with Insolvency and Bankruptcy Board of India (IBBI). He was also the member of Board of Studies (BOS) Study Material Research Group (2009-2010) of NIRC of ICAI and a special invitee member of Accounting Standards Board (ASB) [2012-2013 and 2020-2021] and Ind-AS (IFRS) Implementation Committee [2014-2015] of ICAI. He was also nominated as a special invitee member to the Committee on Banking, Insurance and Pension (2014-2015) of NIRC of ICAI. He is also the faculty resource of Ethical Standards Board (ESB) and Peer Review Board (PRB) of ICAI. He is also a key resource person for development and review of various study contents and webcasts for BOS of ICAI, such as study material and practice manual on Advanced Auditing for CA Final, eLectures for CA IPCC and CA Final studies, etc.

Besides being a regular guest speaker for IFRS and Management Development Programmes at various forums including ICAI and ICSI, he is also an author of over dozens of book(s) and commentaries on and including ‘IFRS and Ind AS Concepts and Applications’, ‘Concise Commentary on Companies Act’, ‘Companies Resolutions, Notices, Meetings and Minutes’, ‘Borrowings, Loans and Investments by the Companies – Law, Accounting and Taxation’, ‘NFRA – Law and Practice’, ‘Ind AS – a Ready Reckoner’, ‘Standards on Auditing – a Practitioner’s Guide’, ‘Concise Commentary on Insolvency and Bankruptcy Code, 2016’, Series of Books on Companies Act, 2013, ‘Corporate Social Responsibility’, ‘Guide to Tax Audit u/s 44AB’, ‘CARO, 2016’, ‘Statutory Audit Ready Reckoner’, ‘Forensic Accounting’, ‘Foreign Direct Investments in India’, Auditors’ Practice Manual’, ‘Handbook on Company’s Balance Sheet and Profit & Loss Account under Schedule III, ‘Handbook on Internal Auditing’, ‘Consolidated Financial Statements’, 'Interim Financial Reporting', ‘Guide to International Taxation’, ‘Understanding Goods and Service Tax (GST)', ‘Corporate and Allied Laws including Insolvency and Bankruptcy Code’, ‘Insolvency and Bankruptcy Code - a Ready Reckoner’, ‘Professional Approach to Advanced Auditing’ for CA (Final) studies and ‘Systematic Approach to Auditing’ for CA (PCC) studies, mostly published by Bharat Law House Pvt Ltd. 

He has to his credit the contribution of ‘Gist of Accounting Standards and Auditing and Assurance Standards’ for Vol. 2 of Company Law published by BLH and various articles for NIRC and CIRC of ICAI Newsletter on IFRS, Companies Act, IBC, FBT, MAT, US-SOX, CARO, FEMA, etc. and a series of articles on ‘Delhi Value Added Tax (DVAT) – Taxation, Accounting and Auditing Aspects’ for the Journal Tax and Corporate Referencer (TCR) including various articles on External Commercial Borrowings (ECB), Direct Taxes, and Foreign Investments for TCR. 

He possesses a rich industry experience in the areas of Corporate Laws (like Companies Act, FEMA, Taxation, Foreign Collaborations, Joint Ventures, etc.), Audits and Management Consultancy.


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Overall Rating
Review
Tax Audit E-filing
About Book:

This book will serve as a ready referencer for chartered accountants as well as other professionals concerned, directly or indirectly, with tax audit under section 44AB of the Income-tax Act, 1961. This book is equipped with the following features:

  1. Detailed analysis of applicability of section 44AB, specially as regards the terms ‘sales’, ‘turnover’ and ‘gross receipts’;
  2. Clause by Clause detailed, comprehensive and illustrated analysis of Form 3CD in light of decided case laws as well as Guidance Note on Tax Audit issued by the Institute of Chartered Accountants of India;
  3. The various amendments made by Finance Act, 2020 are duly incorporated at relevant places in the book alongwith the reference to notified Income Computation and Disclosure Standards;
  4. Audit engagement enshrines the very adherence to Code of Ethics. Therefore, a separate chapter has been dedicated containing the requirements of code of ethics;
  5. The provisions discussed in the book have been supplemented with various decided case laws and day to day practice queries in this regard.
Categories: Direct Taxes
Publisher: Bharat Law House Pvt Ltd
About Publisher:

Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.  

Author: Kamal Garg
About Author:
Kamal Garg :

CA. Kamal Garg is a Fellow Member of The Institute of Chartered Accountants of India (ICAI) and a First Class Commerce Baccalaureate from Deen Dayal Upadhyaya College, University of Delhi and an academic resource partner in KGMA, Delhi. He has also qualified post qualification course on Diploma in Information System Audit (DISA) conducted by ICAI. Besides this he is also an Insolvency Professional registered with Insolvency and Bankruptcy Board of India (IBBI). He was also the member of Board of Studies (BOS) Study Material Research Group (2009-2010) of NIRC of ICAI and a special invitee member of Accounting Standards Board (ASB) [2012-2013 and 2020-2021] and Ind-AS (IFRS) Implementation Committee [2014-2015] of ICAI. He was also nominated as a special invitee member to the Committee on Banking, Insurance and Pension (2014-2015) of NIRC of ICAI. He is also the faculty resource of Ethical Standards Board (ESB) and Peer Review Board (PRB) of ICAI. He is also a key resource person for development and review of various study contents and webcasts for BOS of ICAI, such as study material and practice manual on Advanced Auditing for CA Final, eLectures for CA IPCC and CA Final studies, etc.

Besides being a regular guest speaker for IFRS and Management Development Programmes at various forums including ICAI and ICSI, he is also an author of over dozens of book(s) and commentaries on and including ‘IFRS and Ind AS Concepts and Applications’, ‘Concise Commentary on Companies Act’, ‘Companies Resolutions, Notices, Meetings and Minutes’, ‘Borrowings, Loans and Investments by the Companies – Law, Accounting and Taxation’, ‘NFRA – Law and Practice’, ‘Ind AS – a Ready Reckoner’, ‘Standards on Auditing – a Practitioner’s Guide’, ‘Concise Commentary on Insolvency and Bankruptcy Code, 2016’, Series of Books on Companies Act, 2013, ‘Corporate Social Responsibility’, ‘Guide to Tax Audit u/s 44AB’, ‘CARO, 2016’, ‘Statutory Audit Ready Reckoner’, ‘Forensic Accounting’, ‘Foreign Direct Investments in India’, Auditors’ Practice Manual’, ‘Handbook on Company’s Balance Sheet and Profit & Loss Account under Schedule III, ‘Handbook on Internal Auditing’, ‘Consolidated Financial Statements’, 'Interim Financial Reporting', ‘Guide to International Taxation’, ‘Understanding Goods and Service Tax (GST)', ‘Corporate and Allied Laws including Insolvency and Bankruptcy Code’, ‘Insolvency and Bankruptcy Code - a Ready Reckoner’, ‘Professional Approach to Advanced Auditing’ for CA (Final) studies and ‘Systematic Approach to Auditing’ for CA (PCC) studies, mostly published by Bharat Law House Pvt Ltd. 

He has to his credit the contribution of ‘Gist of Accounting Standards and Auditing and Assurance Standards’ for Vol. 2 of Company Law published by BLH and various articles for NIRC and CIRC of ICAI Newsletter on IFRS, Companies Act, IBC, FBT, MAT, US-SOX, CARO, FEMA, etc. and a series of articles on ‘Delhi Value Added Tax (DVAT) – Taxation, Accounting and Auditing Aspects’ for the Journal Tax and Corporate Referencer (TCR) including various articles on External Commercial Borrowings (ECB), Direct Taxes, and Foreign Investments for TCR. 

He possesses a rich industry experience in the areas of Corporate Laws (like Companies Act, FEMA, Taxation, Foreign Collaborations, Joint Ventures, etc.), Audits and Management Consultancy.

Similar Books

Ratings and Reviews

Overall Rating
Review
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