Guidance Note on Tax Audit under section 44AB of the Income-tax Act, 1961 (Revised 2025).

Committee	Direct Taxes Committee
Topic	Publication
Release Date	-
Pages	589
Views	0

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ICAI publication offering comprehensive guidance and practical insights. It is intended to strengthen professional knowledge and serve as a reliable reference for Chartered Accountants, students, and other stakeholders.

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Guidance Note on Tax Audit under section 44AB of the Income-tax Act, 1961 (Revised 2025).

Guidance Note on Tax Audit under section 44AB of the Income-tax Act, 1961 (Revised 2025).

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Publication Summary

Similar Publications

Direct Taxes Committee

Approach to Tax Audit under section 44AB of the Income tax Act, 1961 (Checklist)

Income-tax Act, 2025 (as amended by the Finance Act, 2026) including Tabular Mapping of Sections vis-à-vis the Income-tax Act, 1961.

Income-tax Rules, 2026 - Including Tabular Mapping of Rules and Forms vis-à-vis Income-tax Rules, 1962 and Forms.

INCOME TAX ACT, 2025 (Including Tabular Mapping of Sections vis-a-vis Income-tax Act, 1961)

Checklist for Preparation of ITR Forms (ITR-1 & ITR-4)

Guidance Note on Reports of Audit under section 12A/10(23C) of the Income-tax Act, 1961

Implementation Guide on Revision in Form No.3CD and Form No.3CEB in March, 2024 [including revision in clause 22 relating to reporting requirement u/s 43B(h)]