Audit & Attestation
Tax Audit
Tax audit under section 44AB of the Income-tax Act, 1961.
Overview
Tax audit is an attestation engagement prescribed under section 44AB of the Income-tax Act, 1961. It is undertaken in accordance with the requirements of the Act, the standards on auditing, and the reporting formats prescribed by the Central Board of Direct Taxes.
Scope & areas covered
- Section 44AB audit reporting
- Form 3CD particulars
- Compliance with relevant income-tax provisions
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