#TaxAudit with the Taxmann’s #TaxAuditFAQs | Disclosure & Reporting in Form 3CD | A.Y. 2022-21

· Taxmann Publications Private Limited
Ebook
39
Pages
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About this ebook

Form 3CD is the part of the Tax Audit Report issued by a Chartered Accountant regarding Tax Audit carried out as per Section 44AB of the Income-tax Act, 1961. Certain items reported by an auditor in Form 3CD have no bearing in the computation of taxable profit of business or profession but have immense importance.


This write-up discusses the various disclosure & reporting requirement in Form 3CD, applicable for the Assessment Year 2021-22.

About the author

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries and Lawyers. This team works under the guidance and supervision of Editor-In-Chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

• The statutory material is obtained only from the authorised and reliable sources

• All the latest developments in the judicial and legislative fields are covered

• Analytical write-ups should be provided on recent, controversial and important issues to help the readers to understand the concept and its implications

• It must be ensured that every content published by Taxmann is complete, accurate and lucid

• All evidence-based statements must be supported with proper reference to Section, Circular No., Notification No. or citations

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