Income Tax Audit Course

About Course

FOR TAX AUDIT COURSE QUERY – 9625900981
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This comprehensive course is designed to provide you in-depth knowledge of Income Tax Audit under Section 44AB of the Income-tax Act, 1961. The course provides a clause-wise explanation of Form 3CA, 3CB, and 3CD, updated with amendments introduced by the Finance Act, 2025, and relevant for Audit of Assessment Year 2025-26.

The curriculum is structured to simplify even the most technical clauses, combining legal interpretation, ICAI guidance, departmental utility nuances, and real-world case studies. Each clause is discussed in detail with reference to ICDS compliance, reporting requirements, common mistakes, audit checklists, and practical illustrations, ensuring the learner is fully equipped for professional practice.

DISCLAIMER – AS PER INCOME TAX ACT, ONLY CHARTERED ACCOUNTANT IN PRACTICE IS ELIGIBLE TO CONDUCT TAX AUDIT

Course Content

Applicability of Tax Audit

Applicability of Tax Audit

27:58

Basic Concepts of Tax Audit

Overview of Form 3CA, 3CB

Clause wise Analysis

Clause 1 Name of assessee

14:51
Clause 2 Address of assessee

07:05
Clause 3 PAN or Aadhar

05:26
Clause 4 Registration under GST

07:22
Clause 5 Status of assessee

12:34
Clause 6 & 7 PY and AY

07:53
Clause 8 Regime

17:28
Clause 9 Partner or member details

17:47
Clause 10 Nature of business

12:09
Clause 11 Books of account

12:09
Clause 12 Profit on presumtive basis

13:51
Clause 13 Method of accouting

29:25
Clause 14 Method of Valuation

10:11
Clause 15 Capital asset converted into stock

09:20
Clause 16 Amount not credit to PnL

12:09
Clause 17 Transfer for inadequate consideration

21:51
Clause 18 Depreciation as per Income Tax

18:26
Clause 19 Amount deductible under special provision

11:45
Clause 20 Bonus or commission to employee

10:37
Clause 21 Disallowance us 36 & 40

37:55
Clause 22 MSME Payment sec 43B(h)

36:23
Clause 23 Payment to relative

09:28
Clause 24 Profit us 32AD,33AB & 33ABA

10:57
Clause 25 Amount deemed income us 41

18:14
Clause 26 Sec 43B payment

11:40
Clause 27 CENVAT credit & prior period items

08:44
Clause 30 HUNDI & TP

23:08
Clause 31 Details Regarding section 269SS,269ST,269T

23:19
Clause 32 Brought Forward Loss & Unabsorbed Depreciation treatment

14:47
Clause 33 Chapter VI A deduction and 10AA

10:57
Clause 34 TDS & TCS compliance Part A

37:38
Clause 34 TDS & TCS compliance Part B

17:55
Clause 35 Quantitative Details

08:09
Clause 36 Deemed Dividend & Buy-back Share Reporting

17:45
Clause 37,38,39 Statutory Audits under Other Laws

08:59
Clause 40 Accounting Ratios

09:49
Clause 41 Demand/refund under other tax laws

06:21
Clause 42 Form 61 / 61A / 61B reporting details

15:15
Clause 43 Country-by-Country Report (CbCR) details u/s 286(2)

12:09
Clause 44 Break-up of expenditure based on GST registration

14:30

Practical

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About Course

What Will You Learn?

Course Content

Applicability of Tax Audit

Applicability of Tax Audit

Basic Concepts of Tax Audit

Basic concepts of Tax Audit

Overview of Form 3CA, 3CB

Ovewview of Form 3CA & 3CB

Clause wise Analysis

Clause 1 Name of assessee

Clause 2 Address of assessee

Clause 3 PAN or Aadhar

Clause 4 Registration under GST

Clause 5 Status of assessee

Clause 6 & 7 PY and AY

Clause 8 Regime

Clause 9 Partner or member details

Clause 10 Nature of business

Clause 11 Books of account

Clause 12 Profit on presumtive basis

Clause 13 Method of accouting

Clause 14 Method of Valuation

Clause 15 Capital asset converted into stock

Clause 16 Amount not credit to PnL

Clause 17 Transfer for inadequate consideration

Clause 18 Depreciation as per Income Tax

Clause 19 Amount deductible under special provision

Clause 20 Bonus or commission to employee

Clause 21 Disallowance us 36 & 40

Clause 22 MSME Payment sec 43B(h)

Clause 23 Payment to relative

Clause 24 Profit us 32AD,33AB & 33ABA

Clause 25 Amount deemed income us 41

Clause 26 Sec 43B payment

Clause 27 CENVAT credit & prior period items

Clause 30 HUNDI & TP

Clause 31 Details Regarding section 269SS,269ST,269T

Clause 32 Brought Forward Loss & Unabsorbed Depreciation treatment

Clause 33 Chapter VI A deduction and 10AA

Clause 34 TDS & TCS compliance Part A

Clause 34 TDS & TCS compliance Part B

Clause 35 Quantitative Details

Clause 36 Deemed Dividend & Buy-back Share Reporting

Clause 37,38,39 Statutory Audits under Other Laws

Clause 40 Accounting Ratios

Clause 41 Demand/refund under other tax laws

Clause 42 Form 61 / 61A / 61B reporting details

Clause 43 Country-by-Country Report (CbCR) details u/s 286(2)

Clause 44 Break-up of expenditure based on GST registration

Practical

Account Finalisation Adjustments

Case Study 1 GST RECO

Case Study 1 Ledger Scrutiny

Case Study 1 NCE Financials

Case Study 1 Form 3CB-CD Filing

Course Completion Certificate

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