Reporting under Form 3CD – A Ready Reckoner (for AY 2025-26)

Description

Coverage of the Book

• Clause by Clause Checklist for Form 3CD
• Illustrative Disclosures for Accounting Policies under ICDS
• UDIN – Unique Document Identification Number – Step by Step Approach to Generate UDIN
• Specimen ‘Tax Audit Engagement Letter’
• Disqualification of Tax Auditors Under Income-tax Act, 1961
• Income Computation & Disclosure Standards

Index

1. Tax Audit – An Introduction
2. Form 3CA and Form 3CB – An Analysis
3. Form 3CD — Ready Reckoner
4. Draft Disclosure Requirements for Clause 13(f) of Form 3CD
5. Tax Audit Engagement Letter
6. Income Computation & Disclosure Standards
7. Income Computation and Disclosure Standards vis-à-vis Judicial Precedents
8. ICDS (Revised) v AS
9. ICDS (Revised) v Ind AS

Annexure 1: Audit report under section 44AB of the Income-tax Act, 1961, in a case where the accounts of the business or profession of a person have been audited under any other law

Annexure 2: Audit report under section 44AB of the Income-tax Act, 1961, in the case of a person referred to in clause (b) of sub-rule (1) of rule 6G

Annexure 3: Statement of particulars required to be furnished under section 44AB of the Income-tax Act, 1961