000			04327nam a2200229Ia 4500
003			OSt
005			20251224064616.0
008			160316s2016 xxu||||| |||| 00| 0 eng d
020			_a9789387963924
040			_cpb
082			_a343.052000 _bPUR
100			_aPurohit, Amit Ashok
245			_aA guide to tax audit and other certifications under income tax act, 1961 / _cby Amit Ashok Purohit
260			_aGurugram : _bWolter Kluwer, _c2016.
300			_axiii, 648 p. ; _c24 cm.
365			_b Rs. 1,395
505			_aContents Part I - Introduction and Obligation Chapter 1 : Introduction, Overview and Analysis of Section 44AB Chapter 2 : Obligation, Non-Compliance and Penal Provisions Chapter 3 : Eligibility, Duties, Obligations and Ethical Requirements of Chartered Accountant under ICAI Guidelines Chapter 4 : Tax Audit and Statutory Audit - Areas of Convergenece and Divergence Part II - Analysis of Forms Chapter 5 : Analysis of Form No. -3CA Chapter 6 : Analysis of Form No. 3CB Chapter 7 : Overview of Form No. 3CD Chapter 8 : Clauses 1 to 8: Basic Information Chapter 9 : Clause 9 - Details in Respect of Firms/LLPs/AOP Chapter 10 : Clause 10 - Nature of Business or Profession Chapter 11 : Clause 11 - Books of Account Chapter 12 : Clause 12 - Presumptive Income and Taxation Chapter 13 : Clause 13 - Method of Accounting Chapter 14 : Clause 14 - Method of Stock Valuation Chapter 15 : Clause 15 - Conversion of Capital Asset into Stock-in-Trade Chapter 16 : Clause 16 - Amounts not Credited to Profit and Loss Account Chapter 17 : Clause 17 - Transfer of Asset under Sections 43CA and 50C Chapter 18 : Clause 18 - Depreciation Chapter 19 : Clause 19 - Amounts Admissible under Sections 32AC, 33AB, 33ABA and 35, etc Chapter 20 : Clause 20 - Bonus/ Commission to Employees & Contribution to Provident and other Funds Chapter 21 : Clause 21 - Amounts Debited to Profit and Loss Account Chapter 22 : Clause 22 - Interest Inadmissible under Section 23 of MSMED Act, 2006 Chapter 23 : Clause 23 - Payments to Persons Specified under Section 40A(2)(b) Chapter 24 : Clause 24 - Deemed Profits/Gains under Section 32AC/33AB/33ABA/33AC Chapter 25 : Clause 25 - Deemed Prof its/Gains under Section 41 Chapter 26 : Clause 26 - Taxes/Duties and other Sums Covered under Section 43B Chapter 27 : Clause 27 - CENVAT Credit/Prior Period Items Chapter 28 : Clause 28 - Acquisition of Shares Covered under Section 56(2)(viia) Chapter 29 : Clause 29 - Consideration for Issue of Shares Covering under Section 56(2)(viib) Chapter 30 : Clause 30 - Amount Borrowed or Repaid on Hundi Chapter 31 : Clause 31 - Acceptance/ Repayment of Loan/Deposit under Section 269SS and 269T Chapter 32 : Clause 32 - Unabsorbed Losses/ Depreciation and Speculation Losses Chapter 33 : Clause 33 - Deductions under Chapter VIA/Chapter III Chapter 34 : Clause 34 - Compliances with IDS & TCS Provisions Chapter 35 : Clause 35 - Quantitative Details for Trading/ Manufacturing Concerns Chapter 36 : Clause 36 - Tax on Distributed Profits (Tax on Dividend) Chapter 37 : Clause 37-Cost Audit Chapter 38 : Clause 38 - Central Excise Audit Chapter 39 : Clause 39 - Service Tax Audit Chapter 40 : Clause 40 - Accounting Ratios and Business Parameters Chapter 41 : Clause 41 -Details of Demand Raised/Refund Issued under other Laws Chapter 42 : Income Computation and Disclosure Standards Part - III Chapter 43 : Domestic Transfer Pricing - An Overview Chapter 44 : Analysis of Froms 3CD Part IV Appendices Appendix 1 Relevant Sections of Income Tax Act, 1961, Relevant Income Tax Rules, Notifications, Circulars & Order Appendix 2 Revised Form 3CA, 3CB and 3CD Appendix 3 TDS & TCS Time Lines and Rates for Residents and Non-Residents (A.Y 2015-16 & A.Y 2016-17) Appendix 4 Auditor's Certification under other Sections of Income-Tax Act, 1961 Appendix 5 E-filing Process Appendix 6 Sample formats of Tax Audit Engagement Letter/ Management Representation Letter Appendix 7 List of Relevant Standards on Auditing (SA) issued by ICAI
650			_aIncome Tax Act
650			_aAudit - Certifications
700			_a _a
942			_2ddc _cBK
999			_c41727 _d41727