{"product_id":"bharats-risk-based-tax-audit-book-by-ca-kamal-garg","title":"Bharat's Risk Based TAX AUDIT - Book By CA Kamal Garg","description":"\u003cp\u003e\u003cstrong\u003eBharat's Risk Based TAX AUDIT - Book By CA Kamal Garg\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eEdition : \u003c\/strong\u003e1st (2026)\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eContents : \u003c\/strong\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003eChapter 1 - Conceptual Framework of Risk Based Tax Audit -\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003eChapter 2 - Legislative Scheme of Section 44AB -\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003eChapter 3 - Relationship between Tax Audit, Statutory Audit and Special Purpose Reporting\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003eChapter 4 - Applicability of Tax Audit: Business, Profession and Presumptive Taxation -\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003eChapter 5 - Sales, Turnover, Gross Receipts and Threshold Determination -\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003eChapter 6 - Tax Auditor: Eligibility, Appointment, Independence and Professional Responsibility -\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003eChapter 7 - Application of Standards on Auditing to Tax Audit\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003eChapter 8 - Engagement Acceptance, Continuance and Engagement Letter -\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003eChapter 9 - Audit Planning and Overall Tax Audit Strategy -\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003eChapter 10 - Understanding the Entity, Business Model and Tax Environment -\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003eChapter 11 - Risk Assessment under SA 315 in a Tax Audit Context -\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003eChapter 12 - Materiality in Tax Audit Reporting -\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003eChapter 13 - Internal Control Evaluation for Tax Audit -\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003eChapter 14 - Fraud, Non-Compliance and Tax Audit Risk -\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003eChapter 15 - Audit Documentation and Working Papers -\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003eChapter 16 - Audit Evidence and Substantive Procedures -\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003eChapter 17 - Analytical Procedures in Tax Audit -\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003eChapter 18 - Audit Sampling and Selection of Items for Testing -\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003eChapter 19 - Use of Work of Others, Experts and Service Organisations in Tax Audit -\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003eChapter 20 - Written Representations, Management Responsibility and Auditor’s Reliance -\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003eChapter 21 - Completion Procedures and Final Review before Signing the Tax Audit Report -\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003eChapter 22 - Reporting under Form No. 3CA, Form No. 3CB and Form No. 3CD -\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003eChapter 23 - Foundational Reporting in Form No. 3CD: Basic Particulars, Business Profile, Books of Account, Method of Accounting and Stock Valuation -\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003eChapter 24 - Reporting under Form No. 3CD: Clauses 15 to 20 — Deemed Income, Income Not Credited, Immovable Property, Depreciation, Specified Deductions and Employee-Related Payments -\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003eChapter 25 - Reporting under Form No. 3CD: Clauses 21 and 22 — Amounts Debited to Profit and Loss Account but Inadmissible or Reportable -\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003eChapter 26 - Reporting under Form No. 3CD: Clauses 23 to 26 — Specified Persons, Deemed Profits, Section 41 and Section 43B Liabilities -\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003eChapter 27 - Reporting under Form No. 3CD: Clause 27 — CENVAT Credits and Prior Period Income or Expenditure -\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003eChapter 28 - Reporting under Form No. 3CD: Clauses 28 to 30C — Omitted Clauses, Section 56 Income, Hundi Transactions, Secondary Adjustment, Thin Capitalisation and GAAR -\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003eChapter 29 - Reporting under Form No. 3CD: Clause 31 — Loans, Deposits, Specified Sums, Specified Advances and High-Value Receipts\/Payments -\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003eChapter 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 -\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003eChapter 31 - Sector-Specific Risk Considerations in a Risk Based Tax Audit under Section 44AB -\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003eChapter 32 - Penalties, Deficiencies and Professional Misconduct Risks -\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003eChapter 33 - Quality Management, Peer Review and Future of Risk Based Tax Audit -\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003eChapter 34 - Standard Operating Procedure for Conducting a Risk Based Tax Audit\u003cstrong\u003e\u003c\/strong\u003e\u003c\/p\u003e","brand":"Bharat Law House","offers":[{"title":"Default Title","offer_id":59721398648913,"sku":null,"price":1069.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/RiskBasedtaxauditFront_jpg.jpg?v=1782800696","url":"https:\/\/buytestseries.in\/products\/bharats-risk-based-tax-audit-book-by-ca-kamal-garg","provider":"BuyTestSeries.in","version":"1.0","type":"link"}