Bharat Tax Audit & E-Filing as Amended by The Finance Act 2022 by CA Kamal Garg – 10th Edition April 2022

Chapter 1     Tax Audit under section 44AB of the Income Tax Act, 1961

Chapter 2     Clauses 1 to 8A

Chapter 3     Clause 9: Details of Firms, LLPs, AOPs

Chapter 4     Clause 10: Nature of business or profession

Chapter 5     Clause 11: Books of Account

Chapter 6     Clause 12: Presumptive Income

Chapter 7     Clause 13: Method of Accounting

Chapter 8     Clause 14: Method of Stock Valuation

Chapter 9     Clause 15: Capital Asset converted into Stock-in-Trade

Chapter 10   Clause 16: Amounts not credited to Profit and Loss Account

Chapter 11   Clause 17: Transfer of Land and/or Building vis-à-vis Section 43CA/50C

Chapter 12   Clause 18: Depreciation

Chapter 13   Clause 19: Amounts admissible under sections 32AC, 33AB, 33ABA, 35, etc.

Chapter 14   Clause 20: Bonus/Employees Contribution to PF

Chapter 15   Clause 21: Certain Amounts debited to Profit and Loss Account

Chapter 16   Clause 22: Amount of interest inadmissible under section 23 of the MSMED Act, 2006

Chapter 17   Clause 23: Payments to Specified Persons

Chapter 18   Clause 24: Amounts deemed to be profits and gains under section 32AC, 33AB or 33ABA or 33AC

Chapter 19   Clause 25: Any amount of profit chargeable to tax under section 41 and computation thereof

Chapter 20   Clause 26: Sums covered by section 43B

Chapter 21   Clause 27: CENVAT Credit/Prior Period Items

Chapter 22   Clause 28 & 29: Implications of Transfers without Consideration

Chapter 23   Clause 29A: Advance received on Capital Asset Forfeited

Chapter 24   Clause 29B: Income of gifts exceeding `50,000

Chapter 25   Clause 30: Amount borrowed or repaid on Hundi, etc.

Chapter 26   Clause 30A: Primary and Secondary Transfer Pricing Adjustments

Chapter 27   Clause 30B: Thin Cap Adjustments

Chapter 28   Clause 30C: GAAR

Chapter 29   Clause 31: Acceptance or Repayment of Certain Loans and Deposits

Chapter 30   Clause 32: Unabsorbed Loss/Depreciation

Chapter 31   Clause 33: Section wise details of deductions, if any, admissible under Chapter VIA or Chapter III

Chapter 32   Clause 34: Audit of Compliance with TDS Provisions

Chapter 33   Clause 35: Quantitative Details

Chapter 34   Clause 36: Corporate Dividend Tax

Chapter 35   Clause 36A: Deemed Dividend under section 2(22)(e)

Chapter 36   Clause 37: Cost Audit Report

Chapter 37   Clause 38 and Clause 39: Central Excise and Service Tax Audit Report

Chapter 38   Clause 40: Accounting Ratios, etc.

Chapter 39   Clause 41: Details of Demand Raised or Refund Issued During the Previous Year under any other Tax Laws

Chapter 40   Clause 42: Furnishing of Form Nos. 61, 61A and 61B

Chapter 41   Clause 43: Furnishing of Country by Country Report (CBCR)

Chapter 42   Clause 44: Break-up of total expenditure of entities registered or not registered under GST

Chapter 43   Code of Ethics

Appendix 1   Income Tax Portal and e-Filing of Tax Audit Report

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