{"product_id":"risk-based-tax-audit-kamal-garg-9038","title":"Risk Based Tax Audit under Section 44AB of the Income-tax Act, 1961 (A.Y. 2026–27) – Practical Guide","description":"\u003ch3 data-section-id=\"iqfnqr\" data-start=\"137\" data-end=\"147\" class=\"PDq2pG_selectionAnchorContainer\"\u003eAuthor\u003cspan aria-hidden=\"true\" class=\"PDq2pG_selectionAnchor\"\u003e\u003c\/span\u003e\n\u003c\/h3\u003e\n\u003cp data-start=\"149\" data-end=\"167\"\u003eCA. Kamal Garg\u003c\/p\u003e\n\u003ch3 data-section-id=\"xqibjc\" data-start=\"169\" data-end=\"182\"\u003ePublisher\u003c\/h3\u003e\n\u003cp data-start=\"184\" data-end=\"214\"\u003eBharat Law House Pvt. Ltd.\u003c\/p\u003e\n\u003ch3 data-section-id=\"u7hb5e\" data-start=\"216\" data-end=\"227\"\u003eEdition\u003c\/h3\u003e\n\u003cp data-start=\"229\" data-end=\"241\"\u003e2026 Edition\u003c\/p\u003e\n\u003ch3 data-section-id=\"ynz92h\" data-start=\"243\" data-end=\"251\"\u003eYear\u003c\/h3\u003e\n\u003cp data-start=\"253\" data-end=\"257\"\u003e2026\u003c\/p\u003e\n\u003ch3 data-section-id=\"ynnzcg\" data-start=\"259\" data-end=\"267\"\u003eISBN\u003c\/h3\u003e\n\u003cp data-start=\"269\" data-end=\"286\"\u003e978-81-69449-03-8\u003c\/p\u003e\n\u003ch3 data-section-id=\"1wgo899\" data-start=\"288\" data-end=\"313\"\u003eWhy Choose This Book?\u003c\/h3\u003e\n\u003cp data-start=\"315\" data-end=\"817\"\u003eDesigned 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.\u003c\/p\u003e\n\u003ch3 data-section-id=\"zmqxej\" data-start=\"819\" data-end=\"837\"\u003eAbout the Book\u003c\/h3\u003e\n\u003cp data-start=\"839\" data-end=\"1489\"\u003e\u003cem data-start=\"839\" data-end=\"861\"\u003eRisk Based Tax Audit\u003c\/em\u003e 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.\u003c\/p\u003e\n\u003ch3 data-section-id=\"u9qxc6\" data-start=\"1491\" data-end=\"1511\"\u003eRelated Subjects\u003c\/h3\u003e\n\u003cul data-start=\"1513\" data-end=\"1608\"\u003e\n\u003cli data-section-id=\"1wca0bs\" data-start=\"1513\" data-end=\"1524\"\u003eTax Audit\u003c\/li\u003e\n\u003cli data-section-id=\"u5wi5a\" data-start=\"1525\" data-end=\"1547\"\u003eIncome-tax Act, 1961\u003c\/li\u003e\n\u003cli data-section-id=\"120gaq\" data-start=\"1548\" data-end=\"1562\"\u003eSection 44AB\u003c\/li\u003e\n\u003cli data-section-id=\"1uq2stv\" data-start=\"1563\" data-end=\"1584\"\u003eDirect Tax Practice\u003c\/li\u003e\n\u003cli data-section-id=\"1razj7q\" data-start=\"1585\" data-end=\"1608\"\u003eChartered Accountancy\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch3 data-section-id=\"1gwqdym\" data-start=\"1610\" data-end=\"1630\"\u003eWebsite Hashtags\u003c\/h3\u003e\n\u003cp data-start=\"1632\" data-end=\"1820\"\u003e#TaxAudit #Section44AB #IncomeTax #IncomeTaxAct #RiskBasedAudit #CharteredAccountant #CAKamalGarg #DirectTaxes #TaxCompliance #AuditPractice #FinanceProfessionals #BharatLawHouse #TaxBooks #9788169449038\u003c\/p\u003e\n\u003ch3 data-section-id=\"13bn7hg\" data-start=\"1822\" data-end=\"1839\"\u003eShipping Note\u003c\/h3\u003e\n\u003cp data-start=\"1841\" data-end=\"1949\"\u003eOrders are securely packed to prevent transit damage. Bulk, institutional, and corporate orders are welcome.\u003c\/p\u003e\n\u003ch3 data-section-id=\"1spl2pn\" data-start=\"1951\" data-end=\"1969\"\u003eCaveat Legalis\u003c\/h3\u003e\n\u003cp data-start=\"1971\" data-end=\"2119\"\u003eAll books supplied by M\u0026amp;J Services are sourced directly from publishers or their authorised distributors. Dispatch is subject to stock availability.\u003c\/p\u003e\n\u003ch3 data-section-id=\"yvlrb8\" data-start=\"2121\" data-end=\"2138\"\u003e100% Swadeshi\u003c\/h3\u003e\n\u003cp data-start=\"2140\" data-end=\"2282\"\u003eProudly supplied by \u003cstrong data-start=\"2160\" data-end=\"2217\"\u003eM\u0026amp;J Services – The Eclectic Law Bookstore (Est. 1971)\u003c\/strong\u003e, supporting India's legal and professional publishing ecosystem.\u003c\/p\u003e","brand":"M\u0026J Services","offers":[{"title":"Default Title","offer_id":50985095200804,"sku":"9788169449038","price":1276.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0098\/1005\/1108\/files\/9788169449038.jpg?v=1782450874","url":"https:\/\/mandjservice.com\/products\/risk-based-tax-audit-kamal-garg-9038","provider":"M\u0026J Services  - The Eclectic Law Bookstore","version":"1.0","type":"link"}