Bharat's Tax Audit & E-Filing (for AY 2025–2026)
 

Bharat's Tax Audit & E-Filing – 13th Edition, 2025 is a comprehensive, updated, and practitioner-focused guide to conducting Tax Audits under Section 44AB of the Income-tax Act, 1961, and efficiently handling e-filing requirements for the Assessment Year 2025–2026. This edition integrates the latest statutory amendments, CBDT guidelines, judicial precedents, and procedural updates to offer professionals a complete understanding of tax audit obligations and digital compliance.

Expertly authored for chartered accountants, tax practitioners, company secretaries, and finance professionals, the book offers clause-wise analysis of Form 3CA, 3CB, and 3CD, with practical illustrations, reporting templates, FAQs, and checklists to ensure accuracy, compliance, and timely submission of audit reports and returns on the Income Tax Portal.

Key Features:

• Clause-by-Clause Commentary on Form 3CD: Detailed explanations and reporting guidance on each clause of Form 3CA/3CB/3CD, with examples and format suggestions.

• Covers Latest Updates for AY 2025–26: Incorporates amendments from the Finance Act, 2024 and CBDT notifications relevant to tax audits and e-filing.

• Practical Approach to E-Filing: Step-by-step guide on filing Tax Audit Reports (TARs) and Income Tax Returns (ITRs) using the Income Tax e-filing portal 2.0, including error resolution and troubleshooting tips.

• Illustrative Reporting Templates & Drafts: Includes ready-to-use formats for disclosures, qualifications, notes to accounts, and annexures required in tax audit reports.

• Judicial and CBDT Guidance: Discusses important court rulings, CBDT circulars, and practical issues commonly faced during audit and filing.

• Includes Industry-Specific Guidance: Special considerations for professionals, retailers, traders, manufacturing units, service providers, and startups.

• Reconciliation with GST & TDS: Offers guidance on cross-verification with GST returns, TDS/TCS reconciliation, and other third-party reporting systems.

• Audit Planning & Documentation Tools: Provides checklists, internal control evaluation templates, and documentation practices to ensure compliance and readiness for scrutiny.

Why This Book is Essential:

• All-in-One Reference on Tax Audit & E-Filing: Combines technical, procedural, and practical aspects in a single, easy-to-use manual.

• Updated and Aligned with Current Laws: Fully updated for AY 2025–2026, reflecting new income tax provisions, digital compliance protocols, and e-assessment processes.

• Ideal for Practicing Professionals: A valuable tool for CAs, tax consultants, and audit firms managing multiple audits and complex client filings.

• Enhances Filing Accuracy & Reduces Risk: Helps avoid common errors, mismatches, and omissions that can lead to notices, penalties, or scrutiny assessments.

• Boosts Efficiency with Practical Tools: Offers real-world utilities like ready templates, FAQs, audit checklists, and e-filing process maps for smooth execution.

Bharat's Tax Audit & E-Filing (for AY 2025–2026) – 13th Edition, 2025 stands as a trusted and time-tested guide for professionals seeking a comprehensive and practical approach to fulfilling tax audit responsibilities and electronic filing in today's fast-evolving tax compliance landscape.