Bharat's Risk Based TAX AUDIT - Book By CA Kamal Garg

Edition : 1st (2026)

Contents :

Chapter 1 - Conceptual Framework of Risk Based Tax Audit -

Chapter 2 - Legislative Scheme of Section 44AB -

Chapter 3 - Relationship between Tax Audit, Statutory Audit and Special Purpose Reporting

Chapter 4 - Applicability of Tax Audit: Business, Profession and Presumptive Taxation -

Chapter 5 - Sales, Turnover, Gross Receipts and Threshold Determination -

Chapter 6 - Tax Auditor: Eligibility, Appointment, Independence and Professional Responsibility -

Chapter 7 - Application of Standards on Auditing to Tax Audit

Chapter 8 - Engagement Acceptance, Continuance and Engagement Letter -

Chapter 9 - Audit Planning and Overall Tax Audit Strategy -

Chapter 10 - Understanding the Entity, Business Model and Tax Environment -

Chapter 11 - Risk Assessment under SA 315 in a Tax Audit Context -

Chapter 12 - Materiality in Tax Audit Reporting -

Chapter 13 - Internal Control Evaluation for Tax Audit -

Chapter 14 - Fraud, Non-Compliance and Tax Audit Risk -

Chapter 15 - Audit Documentation and Working Papers -

Chapter 16 - Audit Evidence and Substantive Procedures -

Chapter 17 - Analytical Procedures in Tax Audit -

Chapter 18 - Audit Sampling and Selection of Items for Testing -

Chapter 19 - Use of Work of Others, Experts and Service Organisations in Tax Audit -

Chapter 20 - Written Representations, Management Responsibility and Auditor’s Reliance -

Chapter 21 - Completion Procedures and Final Review before Signing the Tax Audit Report -

Chapter 22 - Reporting under Form No. 3CA, Form No. 3CB and Form No. 3CD -

Chapter 23 - Foundational Reporting in Form No. 3CD: Basic Particulars, Business Profile, Books of Account, Method of Accounting and Stock Valuation -

Chapter 24 - Reporting under Form No. 3CD: Clauses 15 to 20 — Deemed Income, Income Not Credited, Immovable Property, Depreciation, Specified Deductions and Employee-Related Payments -

Chapter 25 - Reporting under Form No. 3CD: Clauses 21 and 22 — Amounts Debited to Profit and Loss Account but Inadmissible or Reportable -

Chapter 26 - Reporting under Form No. 3CD: Clauses 23 to 26 — Specified Persons, Deemed Profits, Section 41 and Section 43B Liabilities -

Chapter 27 - Reporting under Form No. 3CD: Clause 27 — CENVAT Credits and Prior Period Income or Expenditure -

Chapter 28 - Reporting under Form No. 3CD: Clauses 28 to 30C — Omitted Clauses, Section 56 Income, Hundi Transactions, Secondary Adjustment, Thin Capitalisation and GAAR -

Chapter 29 - Reporting under Form No. 3CD: Clause 31 — Loans, Deposits, Specified Sums, Specified Advances and High-Value Receipts/Payments -

Chapter 30 - Reporting under Form No. 3CD: Clauses 32 to 44 — Losses, Deductions, TDS/TCS, Quantitative Details, Deemed Dividend, Statutory Audits, Ratios, Tax Demands, SFT/CbCR and GST Expenditure Break-up -

Chapter 31 - Sector-Specific Risk Considerations in a Risk Based Tax Audit under Section 44AB -

Chapter 32 - Penalties, Deficiencies and Professional Misconduct Risks -

Chapter 33 - Quality Management, Peer Review and Future of Risk Based Tax Audit -

Chapter 34 - Standard Operating Procedure for Conducting a Risk Based Tax Audit