Tax Audit—Notification No. 23/2025 | ICAI Guidelines

Tax Audit is a comprehensive and up-to-date reference for conducting tax audits under Section 44AB of the Income-tax Act, fully incorporating all recent amendments, Notification No. 23/2025, and the latest ICAI guidelines. This Edition offers in-depth, clause-wise guidance on every aspect of Form No. 3CD, featuring actionable checklists, compliance strategies, and practical documentation tools. With its clear structure and integrated reckoners, the book simplifies complex audit requirements and reporting protocols. Ideal for professionals, business leaders, and students, it delivers authoritative, step-by-step support for flawless tax audit compliance.