TAX AUDIT and e-FILING

Chapter 1 Tax Audit under section 44AB of the Income Tax Act 1961 Chapter 2 Clauses 1 to 8A 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 Clause 29B: Income of gifts exceeding `50000 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