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July 7, 2022

Exposure Draft of Revised ‘Guidance Note on Tax Audit under section 44AB of the Income-tax Act, 1961’

by CA Shivam Jaiswal in Income Tax

Exposure Draft of Revised ‘Guidance Note on Tax Audit under section 44AB of the Income-tax Act, 1961’

Direct Taxes Committee (DTC)

The Institute of Chartered Accountants of India

5th July 2022

Sub: Exposure Draft of Revised ‘Guidance Note on Tax Audit under section 44AB of the Income-tax Act, 1961’ for Public Comments

The Exposure Draft of Revised ‘Guidance Note on Tax Audit under section 44AB of the Income-tax Act, 1961’, has been issued by the Direct Taxes Committee for comments.

The DTC has decided to issue guidance note on tax audit for each assessment year separately.

This Guidance Note is for the audits to be conducted for Assessment Year 2022-23. Therefore, law relevant to this year has been discussed. This has helped in containing size of the Guidance Note.

Read the following Guidance Note on Tax Audit under section 44AB of the Income-tax Act, 1961’ from below

Exposure-Draft-of-Revised-Guidance-Note-on-Tax-Audit-under-section-44AB-of-the-Income-tax-Act-1961

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