Download or read book Taxmann’s Detailed Analysis of Clause 13 & 14 | Tax Audit | As Per the ICAI Guidance Note written by Taxmann and published by Taxmann Publications Private Limited. This book was released on 2021-12-23 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt: An assessee is required to get his books of accounts audited in accordance with Section 44AB of The Income Tax Act, 1961. The Chartered Accountant conducting the tax audit is required to give his findings, observations, etc., in the form of an audit report at the e-filing portal of Income-tax in Form No. 3CA/3CB and 3CD. In this write-up, Taxmann's Editorial Team has discussed the reporting requirement of clause 17 - 19, that are contained in Part B of Form 3CD as per the Guidance Note issued by the ICAI.