Revised Guidance Note on Tax Audit

ICAI has released the Revised Guidance Note on Tax Audit u/s 44AB of the Income-tax Act, 1961- Revised 2013 Edition on 09th July 2013. The last edition of this Guidance Note was brought out in the year 2005. Thereafter, a number of amendments were made in the Income-tax Act, 1961 which had a great bearing on tax audit reporting requirements and was followed by the issuance of supplementary guidance a couple of times. Also, due to unstinted efforts of ICAI, the Government has permitted uploading of tax audit report in the e-filing portal. In order to update and guide the members about the developments taken place in past few year, the Direct Taxes Committee of the Institute of Chartered Accountants of India has revised the said Guidance Note.

Direct Link – Download Revised Guidance Note on Tax Audit u/s 44AB of the Income-tax Act, 1961- Revised 2013 Edition