The Direct Tax Committee of The Institute of Chartered Accountants of India has brought out the Revised 2025 Edition of Guidance Note on Tax Audit under Section 44AB of the Income-tax Act, 1961.
This Revised Edition Considers the recent changes in Form No. 3CD and amendments by the Finance (No. 2) Act, 2024 and Finance Act, 2025 in the Income-tax Act, 1961 and recognising the need to stay aligned with continuous legislative changes, judicial pronouncements, and evolving practices.
It aims to provide an updated, in-depth, and practical guide to assist members in discharging their professional responsibilities with diligence and confidence.
For the Guidance note on Tax Audit,