TAX AUDIT DEFERMENT CASE ADJOURNED TO MONDAY BY DELHI HIGH COURT

GUIDANCE NOTE ON TAX AUDIT UNDER SECTION 44AB OF THE INCOME-TAX ACT, 1961 (Revised 2013 Edition)

GUIDANCE  NOTE  ON TAX  AUDIT UNDER  SECTION 44AB OF THE INCOME-TAX ACT, 1961 (Revised 2013 Edition) has  been released by  The Institute of Chartered Accountants of India.

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 evised the said Guidance Note.

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