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GUIDANCE NOTE ON TAX AUDIT UNDER SECTION 44AB OF …

GUIDANCE NOTE ON TAX AUDIT UNDER SECTION 44AB OF THE INCOME-TAX ACT, 1961 (Revised 2014 Edition) The Institute of Chartered Accountants of India (Set up by an Act of Parliament) New Delhi The Institute of Chartered Accountants of India All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form, or by any means, electronic mechanical, photocopying, recording, or otherwise, without prior permission, in writing, from the publisher. First Edition : 1985 Second Edition : 1989 Third Edition : 1998 Fourth Edition : 1999 Fifth Edition : 2005 Reprinted : 2012 Sixth Edition : 2013 Reprint, July : 2013 Seventh Edition : 2014 Committee/Department : Direct Taxes Committee E-mail : Website : Price : ` 300/- ISBN : 978-81-87080-65-7 Published by : The Publication Department on behalf of the Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No.

The “Guidance Note on Tax Audit u/s 44AB of the Income Tax Act, 1961” is amongst one of the important guidance issued by ICAI and is referred not only by our Chartered Accountants but also by assessing officers and in various judicial forums. It was brought out in the year 1985 immediately after

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