ICAI releases Tax Audit Checklist u/s 44AB of the Income Tax Act

Posted on    31 October 2020

Approach to Tax Audit under section 44AB of the Income tax Act, 1961 (Checklist)


ICAI recognizes the time bound requirement of Tax Audit and more so frequent changes in the reporting requirements including last minute changes in the format of Form No. 3CD, more and more compliances tasks get carried out towards the fag end of the deadlines. To assist the practicing members of ICAI in completing the assignments in more objective manner with consciousness towards related documentations, a Tax Audit Checklist is being rnade available as an additional handy tool in addition to Guidance Note on Tax Audit. 

Checklist can be downloaded as follows -

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