Tax Audit and E-Filing

Chapter 1 Tax Audit under Section 44AB of the Income-tax Act, 1961
Chapter 2 Specimen Reportable Observations, Comments, Qualifications and Remarks in Tax Audit Report (Form 3CA or 3CB)
Chapter 3 Commonly Observed Non-Compliances in Form 3CA, 3CB and 3CD by Taxation Audits Quality Review Board
Chapter 4 Clauses 1 to 8A
Chapter 5 Clause 9: Details of Firms, LLPs, AOPs
Chapter 6 Clause 10: Nature of Business or Profession
Chapter 7 Clause 11: Books of Account
Chapter 8 Clause 12: Presumptive Income
Chapter 9 Clause 13: Method of Accounting
Chapter 10 Clause 14: Method of Stock Valuation
Chapter 11 Clause 15: Capital Asset Converted into Stock-in-Trade
Chapter 12 Clause 16: Amounts Not Credited to Profit and Loss Account
Chapter 13 Clause 17: Transfer of Land and/or Building vis-à-vis Section 43CA/50C
Chapter 14 Clause 18: Depreciation
Chapter 15 Clause 19: Amounts Admissible under Sections 32AC, 33AB, 33ABA, 35, etc.
Chapter 16 Clause 20: Bonus/Employees’ Contribution to PF
Chapter 17 Clause 21: Certain Amounts Debited to Profit and Loss Account
Chapter 18 Clause 22: Interest Inadmissible under Section 23 of the MSMED Act, 2006
Chapter 19 Clause 23: Payments to Specified Persons
Chapter 20 Clause 24: Profits and Gains under Sections 32AC, 33AB, 33ABA, 33AC
Chapter 21 Clause 25: Profit Chargeable under Section 41 and Its Computation
Chapter 22 Clause 26: Sums Covered by Section 43B
Chapter 23 Clause 27: CENVAT Credit / Prior Period Items
Chapter 24 Clause 28 & 29: Transfers Without Consideration – Implications
Chapter 25 Clause 29A: Advance Received on Capital Asset Forfeited
Chapter 26 Clause 29B: Income from Gifts Exceeding ₹50,000
Chapter 27 Clause 30: Amount Borrowed or Repaid on Hundi, etc.
Chapter 28 Clause 30A: Primary and Secondary Transfer Pricing Adjustments
Chapter 29 Clause 30B: Thin Capitalization Adjustments
Chapter 30 Clause 30C: General Anti-Avoidance Rule (GAAR)
Chapter 31 Clause 31: Acceptance or Repayment of Certain Loans and Deposits
Chapter 32 Clause 32: Unabsorbed Loss/Depreciation
Chapter 33 Clause 33: Deductions Admissible under Chapter VIA or Chapter III
Chapter 34 Clause 34: Audit of Compliance with TDS Provisions
Chapter 35 Clause 35: Quantitative Details
Chapter 36 Clause 36: Corporate Dividend Tax
Chapter 37 Clause 36A & 36B: Deemed Dividend u/s 2(22)(e) and Buyback of Shares u/s 2(22)(f)
Chapter 38 Clause 37: Cost Audit Report
Chapter 39 Clause 38 & 39: Central Excise and Service Tax Audit Report
Chapter 40 Clause 40: Accounting Ratios, etc.
Chapter 41 Clause 41: Demand Raised or Refund Issued under Other Tax Laws
Chapter 42 Clause 42: Furnishing of Form Nos. 61, 61A and 61B
Chapter 43 Clause 43: Country-by-Country Report (CbCR)
Chapter 44 Clause 44: Break-up of Total Expenditure – GST Registered/Unregistered Entities
Chapter 45 Code of Ethics
Appendix 1 Income Tax Portal and E-Filing of Tax Audit Report