Description Risk Based Tax Audit U/s. 44AB of Income Tax Act, 1961 (for A.Y. 2026-27) (1st Edition, 2026) by CA. KAMAL GARG is a comprehensive professional guide designed to provide practical insights into the risk-based approach to tax audits. This 808-page reference book helps tax professionals, Chartered Accountants, and practitioners understand audit planning, risk identification, compliance requirements, and effective audit procedures. Published by Bharat Publishers, this latest edition serves as a valuable resource for professionals dealing with tax audit assignments and compliance practices. Book Details: Title: Risk Based Tax Audit Author: CA. KAMAL GARG ISBN: 978-81-69449-03-8 Edition: 1st Edition, 2026 Pages: 808 Publisher: Bharat Publishers �� Special Offer: Flat 25% Discount for a limited period�� Free Shipping Available Chapter Number Description Page Number Bharat? 5 Preface to the First Edition 7 Detailed Contents 13 Chapter 1 Conceptual Framework of Risk Based Tax Audit 11 Chapter 2 Legislative Scheme of Section 44AB 10 Chapter 3 Relationship between Tax Audit, Statutory Audit and Special Purpose Reporting 22 Chapter 4 Applicability of Tax Audit: Business, Profession and Presumptive Taxation 39 Chapter 5 Sales, Turnover, Gross Receipts and Threshold Determination 53 Chapter 6 Tax Auditor: Eligibility, Appointment, Independence and Professional Responsibility 72 Chapter 7 Application of Standards on Auditing to Tax Audit 91 Chapter 8 Engagement Acceptance, Continuance and Engagement Letter 113 Chapter 9 Audit Planning and Overall Tax Audit Strategy 134 Chapter 10 Understanding the Entity, Business Model and Tax Environment 160 Chapter 11 Risk Assessment under SA 315 in a Tax Audit Context 184 Chapter 12 Materiality in Tax Audit Reporting 205 Chapter 13 Internal Control Evaluation for Tax Audit 226 Chapter 14 Fraud, Non-Compliance and Tax Audit Risk 247 Chapter 15 Audit Documentation and Working Papers 268 Chapter 16 Audit Evidence and Substantive Procedures 295 Chapter 17 Analytical Procedures in Tax Audit 321 Chapter 18 Audit Sampling and Selection of Items for Testing 345 Chapter 19 Use of Work of Others, Experts and Service Organisations in Tax Audit 370 Chapter 20 Written Representations, Management Responsibility and Auditor’s Reliance 393 Chapter 21 Completion Procedures and Final Review before Signing the Tax Audit Report 415 Chapter 22 Reporting under Form No. 3CA, Form No. 3CB and Form No. 3CD 439 Chapter 23 Foundational Reporting in Form No. 3CD: Basic Particulars, Business Profile, Books of Account, Method of Accounting and Stock Valuation 462 Chapter 24 Reporting under Form No. 3CD: Clauses 15 to 20 — Deemed Income, Income Not Credited, Immovable Property, Depreciation, Specified Deductions and Employee-Related Payments 487 Chapter 25 Reporting under Form No. 3CD: Clauses 21 and 22 — Amounts Debited to Profit and Loss Account but Inadmissible or Reportable 513 Chapter 26 Reporting under Form No. 3CD: Clauses 23 to 26 — Specified Persons, Deemed Profits, Section 41 and Section 43B Liabilities Chapter 27 Reporting under Form No. 3CD: Clause 27 — CENVAT Credits and Prior Period Income or Expenditure 562 Chapter 28 Reporting under Form No. 3CD: Clauses 28 to 30C — Omitted Clauses, Section 56 Income, Hundi Transactions, Secondary Adjustment, Thin Capitalisation and GAAR 586 Chapter 29 Reporting under Form No. 3CD: Clause 31 — Loans, Deposits, Specified Sums, Specified Advances and High-Value Receipts/Payments 617 Chapter 30 Reporting under Form No. 3CD: Clauses 32 to 44 — Losses, Deductions, TDS/TCS, Quantitative Details, Deemed Dividend, Statutory Audits, Ratios, Tax Demands, SFT/CbCR and GST Expenditure Break-up 645 Chapter 31 Sector-Specific Risk Considerations in a Risk Based Tax Audit under Section 44AB 667 Chapter 32 Penalties, Deficiencies and Professional Misconduct Risks 690 Chapter 33 Quality Management, Peer Review and Future of Risk Based Tax Audit 703 Chapter 34 Standard Operating Procedure for Conducting a Risk Based Tax Audit 721