Taxmann Tax Audit By Srinivasan Anand G Edition August 2025

Tax Audit is a comprehensive and updated treatise meticulously designed to address all aspects of tax auditing under Section 44AB of the Income-tax Act. This Edition reflects the latest statutory changes, including those introduced by Notification No. 23/2025 and all relevant ICAI guidelines. The work provides in-depth, clause-wise guidance on every facet of Form No. 3CD, with particular emphasis on the most recent compliance thresholds, documentation protocols, and evolving audit standards. Each chapter distils complex statutory mandates into actionable checklists, compliance steps, illustrative examples, and practical FAQs.

The Present Publication is the 18th Edition | 2025, amended upto 25th July 2025. This book is authored by CA. Srinivasan Anand G., with the following noteworthy features:

• [Complete Coverage of Form No. 3CD] Every clause is dissected with clear explanations of statutory mandates, reporting requirements, supporting documents, and cross-linkages


• [Updated for Latest Amendments] Incorporates all changes brought by Notification No. 23/2025, including the revised audit thresholds and ICAI's latest guidance


• [Structured, Clause-wise Analysis] Each clause details what must be reported, what is excluded, the auditor's role, and the supporting documentation and MRLs (Management Representation Letters) required


• [Integrated Checklists & Practical Reckoners] Includes quick-reference 'Tax Audit Reckoners' for cash transactions, immovable property, share capital, and loans/deposits, plus tables for inapplicable clauses


• [Compliance-focused E-filing Guidance] Step-by-step instructions for populating Form No. 3CD in the e-filing utility, with tips for avoiding common reporting pitfalls


• [Interpretational Guidance & FAQs] Addresses ambiguous scenarios, practical dilemmas, and frequently asked questions encountered during tax audits


• [Comprehensive References] Links each clause to relevant sections of the Income-tax Act, MSMED Act, ICDS, and TDS/TCS obligations


• [Robust Audit Documentation Tools] Highlights model working papers, disclaimers, and qualification templates for sound audit documentation and risk management.