{"product_id":"taxmanns-tax-audit-combo-icai-aligned-tax-audit-commentary-faqs-on-tax-audit-icai-guidance-note-aligned-set-of-2-books-by-srinivasan-anand-g-taxmanns-editorial-board","title":"Taxmann's TAX AUDIT Combo (ICAI Aligned) – Tax Audit (Commentary) \u0026 FAQs on Tax Audit (ICAI Guidance Note Aligned) Set of 2 Books By Srinivasan Anand G., Taxmann's Editorial Board","description":"\u003cp\u003e\u003cspan style=\"font-size: 11.0pt; line-height: 115%; font-family: 'Calibri','sans-serif'; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-IN; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;\"\u003e\u003cstrong\u003eTaxmann's TAX AUDIT Combo (ICAI Aligned) – Tax Audit (Commentary) \u0026amp; FAQs on Tax Audit (ICAI Guidance Note Aligned) Set of 2 Books By Srinivasan Anand G., Taxmann's Editorial Board\u003cbr\u003e\u003cbr\u003e\u003c\/strong\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003eTAX AUDIT Combo [Commentary \u0026amp; ICAI Guidance Note Aligned FAQs] combines two complementary volumes that cover Section 44AB comprehensively: a clause-wise treatise on Form 3CD and a practitioner-oriented FAQ handbook, aligned with the ICAI. The Combo combines statutory commentary, interpretive guidance, and documentation protocols with utility-level, 'how-to-fill' instructions for Forms 3CA\/3CB\/3CD, including UDIN, cap on audits, SA-700-style responsibility paragraphs, and e-filing steps. Designed as a practitioner-focused toolkit for AY 2025–26, it reflects Notification No. 23\/2025, ICAI positions, and current compliance thresholds.\u003c\/p\u003e\n\u003cp\u003eThis Combo is intended for the following audience:\u003c\/p\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eChartered Accountants \u0026amp; Tax Professionals\u003c\/strong\u003e undertaking 44AB audits who require authoritative commentary plus form-linked, quick answers\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eAudit Partners\/Managers \u0026amp; Articled Assistants\u003c\/strong\u003e needing clause-wise checklists, workpaper guidance, and e-filing walkthroughs\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eCFOs\/Finance Heads\/Controllers \u0026amp; Tax Leads\u003c\/strong\u003e seeking clarity on thresholds, disclosures, documentation, and reviewer-level checks\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eInternal Auditors \u0026amp; Compliance Teams\u003c\/strong\u003e aligning financial reporting with tax audit reporting\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eLegal Practitioners \u0026amp; Advisors \u003c\/strong\u003ereferencing statutory links, case-law angles, and ICAI's views\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThis Combo is authored by CA. Srinivasan Anand \u0026amp; Taxmann's Editorial Board. It is updated for AY 2025–26, as per Notification No. 23\/2025, and reflects the current thresholds. The noteworthy features of this Combo are as follows:\u003c\/p\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e[\u003cstrong\u003eTwo-Volume Combo (\u003c\/strong\u003e\u003cstrong\u003eCommentary + FAQs\u003c\/strong\u003e\u003cstrong\u003e)\u003c\/strong\u003e] Pair a detailed Form 3CD treatise with a utility-first, Guidance Note-aligned FAQ manual for instant, clause-wise resolution\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e[\u003cstrong\u003eUp-to-Date for AY 2025–26\u003c\/strong\u003e] Reflects Notification No. 23\/2025, latest ICAI positions, revised audit thresholds, documentation protocols, and evolving audit standards\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e[\u003cstrong\u003eClause-wise\u003c\/strong\u003e] Exact reporting requirements, exclusions, supporting documents, MRLs, and cross-links to the Income-tax Act, ICDS, MSMED, TDS\/TCS\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e[\u003cstrong\u003eE-Filing, Step by Step\u003c\/strong\u003e] Screens\/fields to use in the utility for complex clauses—11, 32(e), 34(a)\/(b), 42 (SFT), 44 (GST-wise expenditure)—plus pitfalls to avoid\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e[\u003cstrong\u003eUDIN \u0026amp; Audit-cap Clarity\u003c\/strong\u003e] What to generate, where to quote, 'one UDIN per assignment' approach; 2008 cap rules operative till 31-03-2026 vs 2025 Guidelines from 01-04-2026 (e.g., treatment of revised TARs)\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e[\u003cstrong\u003eReady-to-use Templates\u003c\/strong\u003e] Engagement letters for 3CA-3CD\/3CB-3CD, model disclaimers\/qualifications, working-paper cues, and reviewer checklists\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e[\u003cstrong\u003eObsolete\/Non-Applicable Clauses Flagged\u003c\/strong\u003e] Clear notes on clauses redundant for AY 2025–26 (e.g., DDT, excise, service tax)\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe coverage of the Combo is as follows:\u003c\/p\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eVolume I – Tax Audit (Commentary)\u003c\/strong\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003eSection 44AB Framework – Applicability, turnover\/profession criteria, exemptions\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eTurnover \u0026amp; Gross Receipts – Interpretation and computation with compliance angles\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eAudit Preparation – Financial statements; Forms 3CA\/3CB\/3CD ground rules\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eForm 3CD, Clause by Clause (1–44) – Assessee details; business profiles; methods of accounting; presumptive income; valuation; inadmissible expenses; property transactions; GAAR\/TP\/thin capitalisation; high-value cash receipts\/payments; TDS reporting; quantitative details; GST-wise expenditure (Clause 44)\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eReckoners – Quick charts for cash audits, property sales, share capital, loans\/deposits, and inapplicability tables\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eAppendices \u0026amp; Special Chapters – Model documents, working-paper templates, and explanations for omitted\/inapplicable clauses.\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eVolume II – FAQs on Tax Audit (ICAI Guidance Note Aligned)\u003c\/strong\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003eApplicability \u0026amp; Thresholds – 10-crore test with 95% non-cash filter; presumptive codes; third proviso (further report by an accountant)\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eEligibility to Audit – Qualifications\/disqualifications; internal auditor\/employee bar; CA firms; Section 288(2) interplay\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eCap on Audits—Old vs New – Counting rules till 31-03-2026 under 2008 Guidelines vs 2025 Guidelines effective 01-04-2026 (e.g., revised TARs excluded)\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e3CA\/3CB \u0026amp; ‘Specified Date’ – Forms matrix; 30 September cut-off for assessees under audit; pre-issuance and signing practices\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eStandards on Auditing – Placement and wording of SA-700 style 'assessee's' and 'auditor's\/practitioner's’ responsibility in Para 3 of 3CA \/ Para 5 of 3CB\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eUDIN – Who generates; mandatory key fields for 44AB engagements; need for separate UDINs in specific forms (e.g., 29B); \"one UDIN per assignment\" for 3CA\/3CB with 3CD.\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eClause-wise Drill-downs\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003eClause 11 (Books \u0026amp; documents; Section 2(22AA) link)\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eClause 32(e) (Deemed speculation under Expl. to Section 73)\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eClause 33 (Chapter VI-A\/10A\/10AA tabular reporting)\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eClause 34(a)\/(b) (TDS\/TCS—verification, 'Add Details' fields)\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eClause 42 (SFT Forms 61\/61A\/61B—focus on filing status and deficiencies)\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eClause 43 (CbCR u\/s 286—status only; no audit of contents; contrasted with Clause 42)\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eClause 44 (GST-wise expenditure—what to include\/exclude; Schedule-III items like salaries; reconciliation notes)\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eSpecimen Engagement Letters – Tailored AELs for 3CA-3CD and 3CB-3CD with UDIN disclosure, digital-signature safeguards, confidentiality, AML\/anti-corruption, governance communications, working papers, end-use, termination\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eAppendix – Relevant sections of the Income-tax Act for quick reach\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe structure of the Combo is as follows:\u003c\/p\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eComplementary Sequencing\u003c\/strong\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003eStart with Volume I for the statutory framework (Chs. 0–11) and clause-wise commentary (Chs. 12–62)\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eUse Volume II in parallel for ICAI Guidance Note-aligned, form-linked FAQs (Chs. 17–63) and specimen AELs (Chs. 64–65)\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003eClause Pairing\u003c\/strong\u003e – Volume I's Chs. 12–62 map to Form 3CD clauses 1–44; consult Volume II's matched FAQs for utility screens\/fields, responsibility paragraphs, UDIN, and cap on audits nuances\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003ePractitioners Workflow\u003c\/strong\u003e – Read commentary → Check FAQ for precise e-filing entries → Pull templates (AEL\/MRL\/working papers) → Finalise with disclaimers\/qualifications\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Taxmann","offers":[{"title":"Default Title","offer_id":59199590760529,"sku":null,"price":2810.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/Combo_4786b2b4-82b0-46df-add1-d608bd4cc5a3.jpg?v=1773564659","url":"https:\/\/buytestseries.in\/products\/taxmanns-tax-audit-combo-icai-aligned-tax-audit-commentary-faqs-on-tax-audit-icai-guidance-note-aligned-set-of-2-books-by-srinivasan-anand-g-taxmanns-editorial-board","provider":"BuyTestSeries.in","version":"1.0","type":"link"}