Book: Tax Audit & E-filing (for AY 2025-26)

By CA. Kamal Garg

Book title: Tax Audit & E-filing (for AY 2025-26)

13th Edn., 2025

About Tax Audit & 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

Form 3CD Clause by Clause Analysis

• 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: Amount of interest inadmissible under section 23 of the MSMED Act, 2006
• Chapter 19    Clause 23: Payments to Specified Persons
• Chapter 20    Clause 24: Amounts deemed to be profits and gains under section 32AC, 33AB or 33ABA or 33AC
• Chapter 21    Clause 25: Any amount of profit chargeable to tax under section 41 and computation thereof
• Chapter 22    Clause 26: Sums covered by section 43B
• Chapter 23    Clause 27: CENVAT Credit/Prior Period Items
• Chapter 24    Clause 28 & 29: Implications of Transfers without Consideration
• Chapter 25    Clause 29A: Advance received on Capital Asset Forfeited
• Chapter 26    Clause 29B: Income of 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 Cap Adjustments
• Chapter 30    Clause 30C: GAAR
• Chapter 31    Clause 31: Acceptance or Repayment of Certain Loans and Deposits
• Chapter 32    Clause 32: Unabsorbed Loss/Depreciation
• Chapter 33    Clause 33: Sectionwise details of deductions, if any, 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 and Clause 36B: Deemed Dividend under section 2(22)(e) and amount received for buyback of shares as referred to in section 2(22)(f)
• Chapter 38    Clause 37: Cost Audit Report
• Chapter 39    Clause 38 and Clause 39: Central Excise and Service Tax Audit Report
• Chapter 40    Clause 40: Accounting Ratios, etc.
• Chapter 41    Clause 41: Details of Demand Raised or Refund Issued During the Previous Year under any other Tax Laws
• Chapter 42    Clause 42: Furnishing of Form Nos. 61, 61A and 61B
• Chapter 43    Clause 43: Furnishing of Country by Country Report (CBCR)
• Chapter 44    Clause 44: Break-up of total expenditure of entities registered or not registered under GST
• Chapter 45    Code of Ethics

• Appendix 1      Income Tax Portal and e-Filing of Tax Audit Report