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Overview on Tax Audit Qualifications in Form 3CA / 3CB S. No. Qualification Situation Issue / Observation Impact on Tax… Read More
Common Mistakes in Tax Audit u/s 44AB highlighted several common mistakes, reporting errors, and practical challenges faced by Chartered Accountants… Read More
Tax Audit Reporting Changes in Form 3CD for FY 2025-26 (AY 2026-27): What Auditors Need to Know The Income Tax… Read More
Taxation of F&O trading as non-speculative business:ย F&O trading is treated as non-speculative business income u/s 43(5) and is taxable… Read More
Common Errors in Standards on Auditing and Audit Reporting: Lessons from Quality Reviews and Regulatory Inspections The quality of an… Read More
ICAI PDC Announcement: Draft Bank Branch Auditorsโ Panel (MEF) 2025โ26 The Professional Development Committee of the Institute of Chartered Accountants… Read More
All about the Peer Review (PR) Process Preliminary Preparation : Download the complete UDIN list of all attest/signing assignments done… Read More
Widening the Scope of AQMM (v2.0) Key Announcement Earlier, AQMM was mandatory only for audit firms auditing Listed entities; Banks… Read More
Auditorโs Responsibility / Form 3CD Reporting & Compliance Requirements u/s 43B(h) Tax Auditors (u/s 44AB) or Statutory Auditors (Companies Act)… Read More
Clarification on Reporting of TDS Payable under Clause 26 of the Tax Audit Report As per the Revised Guidance Note… Read More