Risk Based Tax Audit under Section 44AB of the Income-tax Act, 1961 (A.Y. 2026–27) – Practical Guide
Author
CA. Kamal Garg
Publisher
Bharat Law House Pvt. Ltd.
Edition
2026 Edition
Year
2026
ISBN
978-81-69449-03-8
Why Choose This Book?
Designed for Chartered Accountants, tax professionals, auditors, and finance practitioners, this practical guide focuses on conducting tax audits using a risk-based approach under Section 44AB of the Income-tax Act, 1961 for Assessment Year 2026–27. It explains compliance requirements, risk identification, internal controls, audit documentation, and reporting obligations, enabling professionals to perform efficient, accurate, and compliant tax audits while adapting to the evolving tax environment.
About the Book
Risk Based Tax Audit is a comprehensive professional guide that assists auditors in planning and executing tax audits under Section 44AB of the Income-tax Act, 1961 for A.Y. 2026–27. The book adopts a risk-based methodology to identify significant audit areas, strengthen internal controls, improve compliance, and enhance audit quality. It covers audit procedures, documentation, reporting requirements, and practical aspects relevant to contemporary tax practice. Written by CA. Kamal Garg, the book is an essential reference for Chartered Accountants, audit firms, tax consultants, CFOs, and finance professionals handling tax audit assignments.
Related Subjects
- Tax Audit
- Income-tax Act, 1961
- Section 44AB
- Direct Tax Practice
- Chartered Accountancy
Website Hashtags
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