TAX AUDIT & e-Filing (AY 2020-21 ) 8th Edition 2020 CA Kamal Garg

TAX AUDIT & e-Filing (AY 2020-21 )

by Garg Kamal (CA)

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• Publisher : Generic (1 January 2020)
• Language: : English

Recent announcements on account of COVID-19
1.: The Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 (No. 2 of 2020), dated 31st March, 2020
2.: Notification u/s 3(1) of the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 (2 of 2020): Notification No. S.O. 2033(E), dated 24-6-2020
3.: Extension of Various Time Limits under Direct Tax & Benami Laws: Press release, dated 24-6-2020
Chapter 1: Tax Audit under section 44AB of the Income Tax Act, 1961
Chapter 2: Clauses 1 to 8
Chapter 3: Clause 9: Details of Firms, LLPs, AOPs
Chapter 4: Clause 10: Nature of business or profession
Chapter 5: Clause 11: Books of Account
Chapter 6: Clause 12: Presumptive Income
Chapter 7: Clause 13: Method of Accounting
Chapter 8: Clause 14: Method of Stock Valuation
Chapter 9: Clause 15: Capital Asset converted into Stock-in-Trade
Chapter 10: Clause 16: Amounts not credited to Profit and Loss Account
Chapter 11: Clause 17: Transfer of Land and/or Building vis-à-vis Section 43CA/50C
Chapter 12: Clause 18: Depreciation
Chapter 13: Clause 19: Amounts admissible under sections 32AC, 33AB, 33ABA, 35, etc.
Chapter 14: Clause 20: Bonus/Employees Contribution to PF
Chapter 15: Clause 21: Certain Amounts debited to Profit and Loss Account
Chapter 16: Clause 22: Amount of interest inadmissible under section 23 of the MSMED Act, 2006
Chapter 17: Clause 23: Payments to Specified Persons
Chapter 18: Clause 24: Amounts deemed to be profits and gains under section 32AC, 33AB or 33ABA or 33AC
Chapter 19: Clause 25: Any amount of profit chargeable to tax under section 41 and computation thereof
Chapter 20: Clause 26: Sums covered by section 43B
Chapter 21: Clause 27: CENVAT Credit/Prior Period Items
Chapter 22: Clause 28 & 29: Implications of Transfers without Consideration
Chapter 23: Clause 29A: Advance received on Capital Asset Forfeited
Chapter 24: Income of gifts exceeding `50,000
Chapter 25: Clause 30: Amount borrowed or repaid on Hundi, etc.
Chapter 26: Clause 30A: Primary and Secondary Transfer Pricing Adjustments
Chapter 27: Clause 30B: Thin Cap Adjustments
Chapter 28: Clause 30C: GAAR
Chapter 29: Clause 31: Acceptance or Repayment of Certain Loans and Deposits
Chapter 30: Clause 32: Unabsorbed Loss/Depreciation
Chapter 31: Clause 33: Section wise details of deductions, if any, admissible under Chapter VIA or Chapter III
Chapter 32: Clause 34: Audit of Compliance with TDS Provisions
Chapter 33: Clause 35: Quantitative Details
Chapter 34: Clause 36: Corporate Dividend Tax
Chapter 35: Clause 36A: Deemed Dividend Under Section 2(22)(e)
Chapter 36: Clause 37: Cost Audit Report
Chapter 37: Clause 38 and Clause 39: Central Excise and Service Tax Audit Report
Chapter 38: Clause 40: Accounting Ratios, etc.
Chapter 39: Clause 41: Details of Demand Raised or Refund Issued During the Previous Year under any other Tax Laws
Chapter 40: Clause 42: Furnishing of Form Nos. 61, 61A and 61B
Chapter 41: Clause 43: Furnishing of Country by Country Report (CBCR)
Chapter 42: Clause 44: Break-up of total expenditure of entities registered or not registered under GST
Chapter 43: Code of Ethics
Appendix 1: e-Filing Registration and Services