Recently in July, 2014 the CBDT amended the formats of tax audit reports, thereby expanding the scope of audit tremendously. Majority of the changes made by the Department find its source either in the Guidance Note or recommendations made by ICAI in past few years. Since significant changes have been made in the format of tax audit reports for which members are to be guided, the Direct Taxes Committee of ICAI decided to revise the Guidance Note. Through this seventh edition of the guidance note, an effort has been made to equip members by ICAI so that they are able to effectively discharge their responsibilities with regard to the additional requirements.
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GUIDANCE NOTE ON TAX AUDIT UNDER SECTION 44AB OF THE INCOME-TAX ACT, 1961 -(Revised 2014 Edition) Released
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