Chapter 1 Tax Audit under section 44AB of the Income Tax Act 1961 Chapter 2 Specimen Reportable Observations Comments Qualifications and Remarks in Tax Audit Report Form 3CA or 3CB Chapter 3 Commonly observed non-compliances in Form 3CA 3CB and 3CD by Taxation Audits Quality Review Board Form 3CD Clause by Clause Analysis Chapter 4 Clauses 1 to 8A
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