Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapters List Part D Profits and gains of business or profession This

  • Login
  • Notifications
  • Plus+

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

Section 44AB - Audit of accounts of certain persons carrying on business or profession - Income-tax Act, 1961

Extract

  1. 27/2024 - Dated: 5-3-2024 - Income Tax - Form 3CD - CBDT makes various amendments in Form 3CD for reporting some additional transactions and reference to various sections updated - Income-tax (Fourth Amendment) Rules, 2024
  2. 28/2021 - Dated: 1-4-2021 - Income Tax - Income-tax (eighth Amendment) Rules, 2021 - Amends Rule 6G. Report of audit of accounts to be furnished under section 44AB - Revision of Tax Audit Report in certain cases
  3. 82/2020 - Dated: 1-10-2020 - Income Tax - Income-tax (22nd Amendment) Rules, 2020
  4. 33/2018 - Dated: 20-7-2018 - Income Tax - Income-tax (8th Amendment) Rules, 2018
  5. 02/2018 - Dated: 5-4-2018 - Income Tax - Procedure for registration and submission of Form No. 61 as per Rule 114D of Income-tax Rules, 1962.
  6. 58/2017 - Dated: 3-7-2017 - Income Tax - Income –tax (18th Amendment) Rules, 2017
  7. 1/2017 - Dated: 17-1-2017 - Income Tax - Procedure for registration and submission of statement of financial transactions (SFT) as per section 285BA of Income-tax Act, 1961 read with Rule 114E of Income-tax Rules, 1962
  8. 88/2016 - Dated: 29-9-2016 - Income Tax - Income-tax ( 23rd Amendment) Rules, 2016
  9. 87/2016 - Dated: 29-9-2016 - Income Tax - Income Computation and Disclosure Standards (ICDS) - New ICDS to be effective from AY 2017-18
  10. 33/2014 - Dated: 25-7-2014 - Income Tax - Income-tax (7th Amendment) Rules, 2014 - New Form No. 3CA, Form No. 3CB and Form No. 3CD
  11. 36/2009 - Dated: 13-4-2009 - Income Tax - Income-tax (Tenth Amendment) Rules, 2009 - Insertion of item no. 17A to the form 3CD
  12. 208/2006 - Dated: 10-8-2006 - Income Tax - Income-tax (Ninth Amendment) Rules, 2006
  13. 280/2004 - Dated: 16-11-2004 - Income Tax - Income-tax (Fourteenth Amendment) Rules, 2004
  14. S.O.420(E) - Dated: 4-6-1999 - Income Tax - Income-tax (Fourteenth Amendment) Rules, 1999
  15. S.O.1986 - Dated: 26-8-1993 - Income Tax - Due date for furnishing of tax audit reports by working partners of firms for the asessment year 1993-94
  16. S.O.258 - Dated: 19-1-1993 - Income Tax - Extension of due dates for furnishing of return of income/loss and obtaining of Tax Audit Report by Company assessees for assessment year 1992-93
  1. Section 80JJAA - Deduction in respect of employment of new employees - Income-tax Act, 1961
  2. Section 80IB - Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings - Income-tax Act, 1961
  3. Section 71 - Access to business premises. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  4. Section 50B - Special provision for computation of capital gains in case of slump sale - Income-tax Act, 1961
  5. Section 44D - Special provisions for computing income by way of royalties, etc., in the case of foreign companies - Income-tax Act, 1961
  6. Section 44BBB - Special provision for computing profits and gains of foreign companies engaged in the business of civil construction, etc., in certain turnkey power projects - Income-tax Act, 1961
  7. Section 44BBA - Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents - Income-tax Act, 1961
  8. Section 44BB - Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils - Income-tax Act, 1961
  9. Section 44B - Special provision for computing profits and gains of shipping business in the case of non-residents - Income-tax Act, 1961
  10. Section 44AF - Special provisions for computing profits and gains of retail business - Income-tax Act, 1961
  11. Section 44AE - Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages - Income-tax Act, 1961
  12. Section 44ADA - Special provision for computing profits and gains of profession on presumptive basis. - Income-tax Act, 1961
  13. Section 44AD - Special provision for computing profits and gains of business on presumptive basis. - Income-tax Act, 1961
  14. Section 35E - Deduction for expenditure on prospecting, etc., for certain minerals - Income-tax Act, 1961
  15. Section 35D - Amortisation of certain preliminary expenses - Income-tax Act, 1961
  16. Section 33ABA - Site Restoration Fund - Income-tax Act, 1961
  17. Section 32AB - Investment deposit account - Income-tax Act, 1961
  18. Section 288 - Appearance by authorised representative - Income-tax Act, 1961
  19. Section 271B - Failure to get accounts audited - Income-tax Act, 1961
  20. Section 206C - Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc. - Income-tax Act, 1961
  21. Section 194J - Fees for professional or technical services - Income-tax Act, 1961
  22. Section 194I - Rent - Income-tax Act, 1961
  23. Section 194H - Commission or brokerage - Income-tax Act, 1961
  24. Section 194C - Payments to contractors and sub-contractors - Income-tax Act, 1961
  25. Section 194A - Interest other than Interest on securities - Income-tax Act, 1961
  26. Section 139B - Scheme for submission of returns through Tax Return Preparers - Income-tax Act, 1961
  27. Section 139 - Return of income - Income-tax Act, 1961
  28. Section 12A - Conditions for applicability of sections 11 and 12 - Income-tax Act, 1961
  29. Section 115JC - Special provisions for payment of tax by certain persons other than a company - Income-tax Act, 1961
  30. Section 115AD - Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer - Income-tax Act, 1961
  31. Section 115AC - Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer - Income-tax Act, 1961
  32. Section 115AB - Tax on income from units purchased in foreign currency or capital gains arising from their transfer - Income-tax Act, 1961
  33. Section 115A - Tax on dividends, royalty and technical service fees in the case of foreign companies - Income-tax Act, 1961
  34. Section 10A - Special provision in respect of newly established undertakings in free trade zone, etc. - Income-tax Act, 1961
  35. Section 10(17A) to 10(23C) - Incomes not included in total income [Clause (17A) to Clause (23C)] - Income-tax Act, 1961
  36. Rule 6G - Report of audit of accounts to be furnished under section 44AB - Income-tax Rules, 1962
  37. Rule 31AA - Statement of collection of tax under proviso to sub-section (3) of section 206C. - Income-tax Rules, 1962
  38. Rule 31A - Quarterly statement of deduction of tax or collection of tax - Income-tax Rules, 1962
  39. Rule 3 - Form of return of net wealth - Wealth Tax Rules, 1957
  40. Rule 2C - Application for the purpose of grant of approval of a fund or trust or institution or university or any hospital or other medical institution under clause (i) or clause (ii) or clause (iii) or clause (iv) of first proviso to... - Income-tax Rules, 1962
  41. Rule 17A - Application for registration of charitable or religious trusts etc. - Income-tax Rules, 1962
  42. Rule 12AC - Updated return of income - Income-tax Rules, 1962
  43. Rule 125 - Electronic-payment of tax - Income-tax Rules, 1962
  44. Rule 12 - Return of income - Income-tax Rules, 1962
  45. Rule 114E - Furnishing of statement of financial transaction. - Income-tax Rules, 1962
  46. Rule 114D - Time and manner in which persons referred to in rule 114C shall furnish a statement containing particulars of Form No. 60. - Income-tax Rules, 1962
  47. Circular No. 16/2008 - Dated: 13-10-2008 - Clarification on refund of 4% Additional Duty of Customs (4% CVD) in pursuance of Notification No.102/2007-Customs dated 14.09.2007 - regarding
  48. Form No. 3CD - Statement of particulars required to be furnished under Section 44AB of the Income Tax Act, 1961
  49. Form No. 3CB - Audit report under section 44AB of the Income-tax Act, 1961, in the case of a person referred to in clause (b) of sub-rule (1) of rule 6G
  50. Form No. 3CA - Audit report under section 44AB of the Income-tax Act, 1961, in a case where the accounts of the business of a person have been audited under any other law
  51. Note:- Modes of filing of ITR: Amendments to Rule 12 of the Income Tax Rules 1962
  52. Note:- A Judicial Perspective on Section 148A of the Income Tax Act: Amended Reassessment Provisions
  53. Note:- Computation of Turnover for the purpose of tax audit u/s 44AB - Speculation Business or Derivatives, futures, and options or Delivery based transactions
  54. Manual - Defective Return - Section 139(9)
  55. Manual - Particulars to be furnished with return - Section 139(6) & 139(6A)
  56. Manual - Belated Return - Section 139(4)
  57. Manual - Form, manner & mode of furnishing return of income
  58. Manual - Return of Income - Who is required to file ITR and when?
  59. Manual - Introduction - Income computation and disclosure standards (ICDS)
  60. Manual - Conditions for applicability of sections 11 & 12 - Section 12A
  61. Manual - Section 44BBB - Special provision for computing profits and gains of foreign companies engaged in the business of civil construction
  62. Manual - Section 44BB - Special provision for computing profits and gains in connection with the business of exploration etc. of mineral oils
  63. Manual - Section 44AB - Audit of accounts of certain persons [Tax Audit]
  64. Manual - Section 36(1)(viii) - Transfer to Special Reserve

 

 

 

 

Quick Updates:Latest Updates