{"product_id":"bharats-tax-audit-e-filing-book-by-ca-kamal-garg","title":"Bharat's Tax Audit \u0026 E-Filing - Book By CA Kamal Garg","description":"\u003cp\u003e\u003cstrong\u003eBharat's Tax Audit \u0026amp; E-Filing - Book By CA Kamal Garg\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eEdition : \u003c\/strong\u003e14th (2026)\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 1\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eTax Audit under section 44AB of the Income Tax Act, 1961\u003cspan style=\"mso-spacerun: yes;\"\u003e  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 2\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eSpecimen Reportable Observations, Comments, Qualifications and Remarks in Tax Audit Report\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eForm 3CA or 3CB\u003cspan style=\"mso-spacerun: yes;\"\u003e                                        \u003c\/span\u003e\u003cspan style=\"mso-spacerun: yes;\"\u003e                       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 3\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eCommonly observed non-compliances in Form 3CA, 3CB and 3CD by Taxation Audits Quality Review Board\u003cspan style=\"mso-spacerun: yes;\"\u003e                                                                      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eForm 3CD Clause by Clause Analysis\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 4\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eClauses 1 to 8A\u003cspan style=\"mso-spacerun: yes;\"\u003e                                                                        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 5\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eClause 9: Details of Firms, LLPs, AOPs\u003cspan style=\"mso-spacerun: yes;\"\u003e                                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 6\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eClause 10: Nature of business or profession\u003cspan style=\"mso-spacerun: yes;\"\u003e    \u003c\/span\u003e\u003cspan style=\"mso-spacerun: yes;\"\u003e                        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 7\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eClause 11: Books of Account\u003cspan style=\"mso-spacerun: yes;\"\u003e                                                  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 8\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eClause 12: Presumptive Income\u003cspan style=\"mso-spacerun: yes;\"\u003e                                               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 9\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eClause 13: Method of Accounting\u003cspan style=\"mso-spacerun: yes;\"\u003e                                            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 10\u003cspan style=\"mso-spacerun: yes;\"\u003e    \u003c\/span\u003eClause 14: Method of Stock Valuation\u003cspan style=\"mso-spacerun: yes;\"\u003e                                     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 11\u003cspan style=\"mso-spacerun: yes;\"\u003e    \u003c\/span\u003eClause 15: Capital Asset converted into Stock-in Trade\u003cspan style=\"mso-spacerun: yes;\"\u003e           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 12\u003cspan style=\"mso-spacerun: yes;\"\u003e    \u003c\/span\u003eClause 16: Amounts not credited to Profit and\u003cspan style=\"mso-spacerun: yes;\"\u003e  \u003c\/span\u003eLoss Account\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 13\u003cspan style=\"mso-spacerun: yes;\"\u003e    \u003c\/span\u003eClause 17: Transfer of Land and\/or Building vis-à-vis\u003cspan style=\"mso-spacerun: yes;\"\u003e  \u003c\/span\u003eSection 43CA\/50C\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 14\u003cspan style=\"mso-spacerun: yes;\"\u003e    \u003c\/span\u003eClause 18: Depreciation\u003cspan style=\"mso-spacerun: yes;\"\u003e                                                           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 15\u003cspan style=\"mso-spacerun: yes;\"\u003e    \u003c\/span\u003eClause 19: Amounts admissible under sections 32AC, 33AB, 33ABA, 35, etc.\u003cspan style=\"mso-spacerun: yes;\"\u003e           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 16\u003cspan style=\"mso-spacerun: yes;\"\u003e    \u003c\/span\u003eClause 20: Bonus\/Employees Contribution to PF\u003cspan style=\"mso-spacerun: yes;\"\u003e                     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 17\u003cspan style=\"mso-spacerun: yes;\"\u003e    \u003c\/span\u003eClause 21: Certain Amounts debited to Profit and Loss Account\u003cspan style=\"mso-spacerun: yes;\"\u003e         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 18\u003cspan style=\"mso-spacerun: yes;\"\u003e    \u003c\/span\u003eClause 22: Amount of interest inadmissible under section 23 of the MSMED Act, 2006\u003cspan style=\"mso-spacerun: yes;\"\u003e         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 19\u003cspan style=\"mso-spacerun: yes;\"\u003e    \u003c\/span\u003eClause 23: Payments to Specified Persons\u003cspan style=\"mso-spacerun: yes;\"\u003e                               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 20\u003cspan style=\"mso-spacerun: yes;\"\u003e    \u003c\/span\u003eClause 24: Amounts deemed to be profits and gains under section 32AC, 33AB or 33ABA or 33AC\u003cspan style=\"mso-spacerun: yes;\"\u003e                                                                                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 21\u003cspan style=\"mso-spacerun: yes;\"\u003e    \u003c\/span\u003eClause 25: Any amount of profit chargeable to tax under section 41 and computation thereof\u003cspan style=\"mso-spacerun: yes;\"\u003e                        \u003c\/span\u003e\u003cspan style=\"mso-spacerun: yes;\"\u003e                                                                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 22\u003cspan style=\"mso-spacerun: yes;\"\u003e    \u003c\/span\u003eClause 26: Sums covered by section 43B\u003cspan style=\"mso-spacerun: yes;\"\u003e                                 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 23\u003cspan style=\"mso-spacerun: yes;\"\u003e    \u003c\/span\u003eClause 27: CENVAT Credit\/Prior Period Items\u003cspan style=\"mso-spacerun: yes;\"\u003e                        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 24\u003cspan style=\"mso-spacerun: yes;\"\u003e    \u003c\/span\u003eClause 28 \u0026amp; 29: Implications of Transfers without Consideration\u003cspan style=\"mso-spacerun: yes;\"\u003e       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 25\u003cspan style=\"mso-spacerun: yes;\"\u003e    \u003c\/span\u003eClause 29A: Advance received on Capital Asset Forfeited\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 26\u003cspan style=\"mso-spacerun: yes;\"\u003e    \u003c\/span\u003eClause 29B: Income of gifts exceeding `50,000\u003cspan style=\"mso-spacerun: yes;\"\u003e                       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 27\u003cspan style=\"mso-spacerun: yes;\"\u003e    \u003c\/span\u003eClause 30: Amount borrowed or repaid on Hundi, etc.\u003cspan style=\"mso-spacerun: yes;\"\u003e            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 28\u003cspan style=\"mso-spacerun: yes;\"\u003e    \u003c\/span\u003eClause 30A: Primary and Secondary Transfer Pricing Adjustments\u003cspan style=\"mso-spacerun: yes;\"\u003e     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 29\u003cspan style=\"mso-spacerun: yes;\"\u003e    \u003c\/span\u003eClause 30B: Thin Cap Adjustments\u003cspan style=\"mso-spacerun: yes;\"\u003e                                          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 30\u003cspan style=\"mso-spacerun: yes;\"\u003e    \u003c\/span\u003eClause 30C: GAAR\u003cspan style=\"mso-spacerun: yes;\"\u003e                                                                  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 31\u003cspan style=\"mso-spacerun: yes;\"\u003e    \u003c\/span\u003eClause 31: Acceptance or Repayment of Certain Loans and Deposits\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 32\u003cspan style=\"mso-spacerun: yes;\"\u003e    \u003c\/span\u003eClause 32: Unabsorbed Loss\/Depreciation\u003cspan style=\"mso-spacerun: yes;\"\u003e                               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 33\u003cspan style=\"mso-spacerun: yes;\"\u003e    \u003c\/span\u003eClause 33: Sectionwise details of deductions, if any, admissible under Chapter VIA or Chapter III\u003cspan style=\"mso-spacerun: yes;\"\u003e                                                                                            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 34\u003cspan style=\"mso-spacerun: yes;\"\u003e    \u003c\/span\u003eClause 34: Audit of Compliance with TDS Provisions\u003cspan style=\"mso-spacerun: yes;\"\u003e             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 35\u003cspan style=\"mso-spacerun: yes;\"\u003e    \u003c\/span\u003eClause 35: Quantitative Details\u003cspan style=\"mso-spacerun: yes;\"\u003e                                                \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 36\u003cspan style=\"mso-spacerun: yes;\"\u003e    \u003c\/span\u003eClause 36: Corporate Dividend Tax\u003cspan style=\"mso-spacerun: yes;\"\u003e                                         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 37\u003cspan style=\"mso-spacerun: yes;\"\u003e    \u003c\/span\u003eClause 36A and Clause 36B: Deemed Dividend under section 2(22)(e) and amount received for buyback of shares as referred to in section 2(22)(f)\u003cspan style=\"mso-spacerun: yes;\"\u003e            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 38\u003cspan style=\"mso-spacerun: yes;\"\u003e    \u003c\/span\u003eClause 37: Cost Audit Report\u003cspan style=\"mso-spacerun: yes;\"\u003e                                                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 39\u003cspan style=\"mso-spacerun: yes;\"\u003e    \u003c\/span\u003eClause 38 and Clause 39: Central Excise and Service Tax Audit Report\u003cspan style=\"mso-spacerun: yes;\"\u003e          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 40\u003cspan style=\"mso-spacerun: yes;\"\u003e    \u003c\/span\u003eClause 40: Accounting Ratios, etc.\u003cspan style=\"mso-spacerun: yes;\"\u003e                                           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 41\u003cspan style=\"mso-spacerun: yes;\"\u003e    \u003c\/span\u003eClause 41: Details of Demand Raised or Refund Issued During the Previous Year under any other Tax Laws\u003cspan style=\"mso-spacerun: yes;\"\u003e                                                                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 42\u003cspan style=\"mso-spacerun: yes;\"\u003e    \u003c\/span\u003eClause 42: Furnishing of Form Nos. 61, 61A and 61B\u003cspan style=\"mso-spacerun: yes;\"\u003e             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 43\u003cspan style=\"mso-spacerun: yes;\"\u003e    \u003c\/span\u003eClause 43: Furnishing of Country by Country Report (CBCR)\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 44\u003cspan style=\"mso-spacerun: yes;\"\u003e    \u003c\/span\u003eClause 44: Break-up of total expenditure of entities registered or not registered under GST\u003cspan style=\"mso-spacerun: yes;\"\u003e    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 45\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eCode of Ethics\u003c\/p\u003e","brand":"Bharat Law House","offers":[{"title":"Default Title","offer_id":41655127801937,"sku":"978-81-1956-545-0","price":1687.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/TaxAudit_EFilling2026.jpg?v=1786965149","url":"https:\/\/buytestseries.in\/products\/bharats-tax-audit-e-filing-book-by-ca-kamal-garg","provider":"BuyTestSeries.in","version":"1.0","type":"link"}