{"id":23117,"date":"2022-08-31T19:15:22","date_gmt":"2022-08-31T13:45:22","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=23117"},"modified":"2023-10-01T21:51:22","modified_gmt":"2023-10-01T16:21:22","slug":"clause-44-of-tax-audit","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/clause-44-of-tax-audit\/","title":{"rendered":"Clause 44 of Tax Audit under Income tax Act"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6acb9f81bbf03\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6acb9f81bbf03\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/clause-44-of-tax-audit\/#Whether_Reporting_of_Clause_44_of_Form_3CD_is_applicable_for_AY_2022-23\" >Whether Reporting of Clause 44 of Form 3CD is applicable for AY 2022-23?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/clause-44-of-tax-audit\/#Complete_Tax_audit_Update\" >Complete Tax audit Update<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/clause-44-of-tax-audit\/#ICAI_issue_Tax_Audit_Guidance_Note_issued_for_Assessment_Year_2022-23_including_Clause_44_which_is_applicable_from_AY_2022-23\" >ICAI issue Tax Audit Guidance Note issued for Assessment Year 2022-23 (including Clause 44 which is applicable from AY 2022-23).<\/a><\/li><\/ul><\/nav><\/div>\n<p><strong>ICAI issue guidance Note on Clause 44 of Tax Audit under Income tax\u00a0<\/strong><b>act?<\/b><\/p>\n<p>ICAI issue Guidance Note\u00a0provides basic guidance to CA members while conduct of tax audit, making of report &amp; related income tax Filling matters<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-23114\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/Screenshot-2022-08-31-190810.png\" alt=\"Tax audit Clause 44 \" width=\"978\" height=\"741\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/Screenshot-2022-08-31-190810.png 504w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/Screenshot-2022-08-31-190810-300x227.png 300w\" sizes=\"auto, (max-width: 978px) 100vw, 978px\" \/><\/p>\n<ul>\n<li><strong>Break up of expenditure in Total is to be given and not head wise. <\/strong><\/li>\n<li><strong>Bad debts, Depreciation etc. which are not expenses are not to be reported. <\/strong><\/li>\n<li><strong>Transactions covered under Schedule III of Central<a href=\"https:\/\/www.caindelhiindia.com\/blog\/gst-levy-on-the-cancelled-of-confirmed-train-ticket\/\"> Goods and Services Tax<\/a> (CGST) Act not to be reported in any column viz. Salary expenditure etc. <\/strong><\/li>\n<li><strong>Expenditure on petroleum crude, motor spirit, Alcohol, natural gas, high speed diesel oil &amp; aviation turbine fuel are covered under meaning of exempt supplies.<\/strong><\/li>\n<\/ul>\n<h3><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-23110\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/44-of-tax-audit-.jpg\" alt=\"clause 44 of tax audit\" width=\"1280\" height=\"894\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/44-of-tax-audit-.jpg 1280w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/44-of-tax-audit--300x210.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/44-of-tax-audit--1024x715.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/44-of-tax-audit--768x536.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/44-of-tax-audit--800x559.jpg 800w\" sizes=\"auto, (max-width: 1280px) 100vw, 1280px\" \/><\/h3>\n<h3><span class=\"ez-toc-section\" id=\"Whether_Reporting_of_Clause_44_of_Form_3CD_is_applicable_for_AY_2022-23\"><\/span>Whether Reporting of Clause 44 of Form 3CD is applicable for AY 2022-23?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ans: Yes<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Complete_Tax_audit_Update\"><\/span><a href=\"https:\/\/carajput.com\/publications\/tax-audit-updated-01-08-2022-under-the-income-tax-act.pdf\"><span style=\"color: #000080;\">Complete Tax audit Update<\/span><\/a><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25395\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/11111.jpg\" alt=\"tax audit clause by clause analysis\" width=\"1252\" height=\"767\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/11111.jpg 1252w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/11111-300x184.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/11111-1024x627.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/11111-768x470.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/11111-800x490.jpg 800w\" sizes=\"auto, (max-width: 1252px) 100vw, 1252px\" \/><\/p>\n<h3><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25396\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/11112.jpg\" alt=\"tax audit clause by clause analysis 2\" width=\"1250\" height=\"831\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/11112.jpg 1250w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/11112-300x199.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/11112-1024x681.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/11112-768x511.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/11112-800x532.jpg 800w\" sizes=\"auto, (max-width: 1250px) 100vw, 1250px\" \/><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25397\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/11115.jpg\" alt=\"tax audit clause by clause analysis 3\" width=\"1251\" height=\"848\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/11115.jpg 1251w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/11115-300x203.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/11115-1024x694.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/11115-768x521.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/11115-800x542.jpg 800w\" sizes=\"auto, (max-width: 1251px) 100vw, 1251px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25398\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/1116.jpg\" alt=\"tax audit clause by clause analysis 4\" width=\"1250\" height=\"803\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/1116.jpg 1250w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/1116-300x193.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/1116-1024x658.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/1116-768x493.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/1116-800x514.jpg 800w\" sizes=\"auto, (max-width: 1250px) 100vw, 1250px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25399\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/111116.jpg\" alt=\"tax audit clause by clause analysis 5\" width=\"1251\" height=\"809\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/111116.jpg 1251w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/111116-300x194.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/111116-1024x662.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/111116-768x497.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/111116-800x517.jpg 800w\" sizes=\"auto, (max-width: 1251px) 100vw, 1251px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25401\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/111117.jpg\" alt=\"tax audit clause by clause analysis 7\" width=\"1254\" height=\"828\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/111117.jpg 1254w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/111117-300x198.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/111117-1024x676.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/111117-768x507.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/111117-800x528.jpg 800w\" sizes=\"auto, (max-width: 1254px) 100vw, 1254px\" \/><\/p>\n<h3><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-25460\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/Tax-Audit-.jpg\" alt=\"Tax Audit Rule \" width=\"1070\" height=\"1397\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/Tax-Audit-.jpg 817w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/Tax-Audit--230x300.jpg 230w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/Tax-Audit--784x1024.jpg 784w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/Tax-Audit--768x1003.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/Tax-Audit--800x1045.jpg 800w\" sizes=\"auto, (max-width: 1070px) 100vw, 1070px\" \/><\/h3>\n<h3><span class=\"ez-toc-section\" id=\"ICAI_issue_Tax_Audit_Guidance_Note_issued_for_Assessment_Year_2022-23_including_Clause_44_which_is_applicable_from_AY_2022-23\"><\/span>ICAI issue <a href=\"https:\/\/www.caindelhiindia.com\/blog\/latest-amendment-in-tax-audit-u-s-44a\/\">Tax Audit<\/a> Guidance Note issued for Assessment Year 2022-23 (including Clause 44 which is applicable from AY 2022-23).<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>Popular Articles related to Tax Audit:\u00a0<\/b><\/p>\n<ul>\n<li><a href=\"https:\/\/carajput.com\/blog\/amendments-in-tax-audit-under-section-44ab\/\" data-cke-saved-href=\"https:\/\/carajput.com\/blog\/amendments-in-tax-audit-under-section-44ab\/\">Amendment in Tax Audit u\/s 44AB<\/a><\/li>\n<li><a href=\"https:\/\/carajput.com\/learn\/limit-applicable-for-income-tax-audit-us-44ab-in-india.html\" data-cke-saved-href=\"https:\/\/carajput.com\/learn\/limit-applicable-for-income-tax-audit-us-44ab-in-india.html\">Limit Applicable for tax Audit U\/S 44 AB under Income Tax<\/a><\/li>\n<li><a href=\"https:\/\/carajput.com\/archives\/all-about-income-tax-audit-check-list-of-tax-audit.pdf\" data-cke-saved-href=\"https:\/\/carajput.com\/archives\/all-about-income-tax-audit-check-list-of-tax-audit.pdf\">Tax Audit Check List\u00a0<\/a><\/li>\n<li><a href=\"https:\/\/carajput.com\/publications\/tax-audit-updated-01-08-2022-under-the-income-tax-act.pdf\" data-cke-saved-href=\"https:\/\/carajput.com\/publications\/tax-audit-updated-01-08-2022-under-the-income-tax-act.pdf\">Tax Audit Updated 01.08.2022 Under the Income Tax Act\u00a0<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>ICAI issue guidance Note on Clause 44 of Tax Audit under Income tax\u00a0act? ICAI issue Guidance Note\u00a0provides basic guidance to CA members while conduct of tax audit, making of report &amp; related income tax Filling matters Break up of expenditure in Total is to be given and not head wise. Bad debts, Depreciation etc. which &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[117],"tags":[5812],"class_list":["post-23117","post","type-post","status-publish","format-standard","hentry","category-tax-audit","tag-tax-audit-report-and-income-tax-return"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"Clause 44 of Form 3CD, ICAI guidance Note on Clause 44 of Tax Audit, Tax Audit Clause 44, guidance for conduct of tax audit, Tax Audit, Form 3CD application\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Rajput Jain &amp; Associates\"\/>\n\t<meta name=\"keywords\" content=\"\u2018tax audit report and income tax return,tax audit\" \/>\n\t<link rel=\"canonical\" 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