Description Discover the 13th Edition (2025) of CA. Kamal Garg’s, authoritative guide, published by Bharat Law House, Spanning 1000 pages, this comprehensive resource is ideal for professionals and students alike. ISBN: 978-81-1956-545-0. Enjoy a Flat 25% Discount Free Shipping for a limited time! Chapter Number Description Bharat? Preface to the Twelfth Edition Detailed Contents Chapter 1 Tax Audit under section 44AB of the Income Tax Act, 1961 Chapter 2 Specimen Reportable Observations, Comments, Qualifications and Remarks in Tax Audit Report Form 3CA or 3CB Chapter 3 Commonly observed non-compliances in Form 3CA, 3CB and 3CD by Taxation Audits Quality Review Board Form 3CD Clause by Clause Analysis Chapter 4 Clauses 1 to 8A Chapter 5 Clause 9: Details of Firms, LLPs, AOPs Chapter 6 Clause 10: Nature of business or profession Chapter 7 Clause 11: Books of Account Chapter 8 Clause 12: Presumptive Income Chapter 9 Clause 13: Method of Accounting Chapter 10 Clause 14: Method of Stock Valuation Chapter 11 Clause 15: Capital Asset converted into Stock-in-Trade Chapter 12 Clause 16: Amounts not credited to Profit and Loss Account Chapter 13 Clause 17: Transfer of Land and/or Building vis-à-vis Section 43CA/50C Chapter 14 Clause 18: Depreciation Chapter 15 Clause 19: Amounts admissible under sections 32AC, 33AB, 33ABA, 35, etc. Chapter 16 Clause 20: Bonus/Employees Contribution to PF Chapter 17 Clause 21: Certain Amounts debited to Profit and Loss Account Chapter 18 Clause 22: Amount of interest inadmissible under section 23 of the MSMED Act, 2006 Chapter 19 Clause 23: Payments to Specified Persons Chapter 20 Clause 24: Amounts deemed to be profits and gains under section 32AC, 33AB or 33ABA or 33AC Chapter 21 Clause 25: Any amount of profit chargeable to tax under section 41 and computation thereof Chapter 22 Clause 26: Sums covered by section 43B Chapter 23 Clause 27: CENVAT Credit/Prior Period Items Chapter 24 Clause 28 & 29: Implications of Transfers without Consideration Chapter 25 Clause 29A: Advance received on Capital Asset Forfeited Chapter 26 Clause 29B: Income of gifts exceeding `50,000 Chapter 27 Clause 30: Amount borrowed or repaid on Hundi, etc. Chapter 28 Clause 30A: Primary and Secondary Transfer Pricing Adjustments Chapter 29 Clause 30B: Thin Cap Adjustments Chapter 30 Clause 30C: GAAR Chapter 31 Clause 31: Acceptance or Repayment of Certain Loans and Deposits Chapter 32 Clause 32: Unabsorbed Loss/ Depreciation Chapter 33 Clause 33: Sectionwise details of deductions, if any, admissible under Chapter VIA or Chapter III Chapter 34 Clause 34: Audit of Compliance with TDS Provisions Chapter 35 Clause 35: Quantitative Details Chapter 36 Clause 36: Corporate Dividend Tax Chapter 37 Clause 36A: Deemed Dividend under section 2(22)(e) Chapter 38 Clause 37: Cost Audit Report Chapter 39 Clause 38 and Clause 39: Central Excise and Service Tax Audit Report Chapter 40 Clause 40: Accounting Ratios, etc. Chapter 41 Clause 41: Details of Demand Raised or Refund Issued During the Previous Year under any other Tax Laws Chapter 42 Clause 42: Furnishing of Form Nos. 61, 61A and 61B Chapter 43 Clause 43: Furnishing of Country by Country Report (CBCR) Chapter 44 Clause 44: Break-up of total expenditure of entities registered or not registered under GST Chapter 45 Code of Ethics Appendix 1 Income Tax Portal and e-Filing of Tax Audit Report
