The “Guidance Note on Tax Audit u/s 44AB of the Income Tax Act, 1961- Edition 2014” issued by The Institute of Chartered Accountants of India (ICAI), is one of the important guidance issued by ICAI and is referred not only by our Chartered Accountants but also by assessing officers and in various judicial forums.
Revised guidance note 2014 covers recent amendments in the format of Tax Audit Report and additional requirements which has to be carried out by a chartered accountants with effect from 25.07-2014.
Click here to download revised Guidance note on Tax Audit