In professional practice, there are situations where, after the tax audit report has been issued, the assessee makes certain payments that directly affect the computation […]
Section 43B
Tax Audit Clauses 26 to 29 Explained: Complete Guide with Case Laws and ICAI Guidance
The Income-tax Act, 1961 mandates a tax audit under section 44AB for certain categories of taxpayers. The prescribed format for reporting is Form 3CD, which […]