Guidance Note on Tax Audit u/s 44AB of the Income-tax Act, 1961 – Exposure Draft

Direct Taxes Committee of the Institute of Chartered Accountants of India (ICAI), New Delhi has released Exposure Draft – Guidance Note on Tax Audit u/s 44AB of the Income-tax Act, 1961 on 04.07.25

The Chartered Accountants (CA) in practice are entrusted with the responsibility of conducting tax audit u/s 44AB. In order to assist the CAs in calling for data required for the purpose of conducting audit and issuing of audit report, the ICAI has issued this updated Guidance Notice on Tax Audit.