📘 Tax Audit under Section 44AB of the Income-tax Act | 18th Edition (2025)
✒️ Authored by CA. Srinivasan Anand G., this comprehensive and updated treatise offers clause-wise expert commentary on Form No. 3CD, aligned with Finance Act 2025 and Notification No. 23/2025. It features audit checklists, compliance strategies, FAQs, and documentation tools, making it an essential reference for CAs, CFOs, legal advisors, and audit students.

📌 Key Features:

• 📑 Complete Form 3CD coverage with statutory references, ICAI opinions & reporting checklists

• 🆕 Updated with revised MSME thresholds & latest compliance mandates

• ⚙️ Working papers, MRL formats, disclaimers, and e-filing guidance

• 📋 Clause-by-clause analysis of audit duties, legal linkages, FAQs & illustrations

• 🧾 Quick-reference audit reckoners (cash, property, share capital, loans)

• 🚫 Identification of obsolete clauses for AY 2025–26 (e.g., DDT, Excise, ST)

👥 Ideal For:
🧑‍💼 Chartered Accountants, 🏢 CFOs & Business Owners, ⚖️ Legal Practitioners, 📚 Tax Students

📖 Content Structure:

• 📘 Chs. 0–5: Section 44AB applicability & definitions

• 💼 Chs. 6–11: Turnover computation, audit forms (3CA, 3CB, 3CD)

• 🔍 Chs. 12–62: Clause-wise commentary with audit checklists & e-filing guidance

• 📎 Appendices: Working paper templates, non-applicable clauses, audit tools