Exposure Draft: Guidance Note on Tax Audit under Section 44AB for A.Y. 2026-27
ICAI has released an exposure draft for a guidance note on tax audit obligations under section 44AB of the Income-tax Act for assessment year 2026-27. Members and students can review the draft and provide feedback.
The Institute of Chartered Accountants of India (ICAI) has published an exposure draft of a guidance note covering tax audit requirements under section 44AB of the Income-tax Act, 1961, applicable for assessment year 2026-27.
This guidance note is intended to help chartered accountants understand and comply with tax audit obligations and best practices for the specified financial year.
The complete exposure draft is available on the ICAI website for detailed reference.
This is a simplified summary of an official announcement by The Institute of Chartered Accountants of India (ICAI). For the authoritative version, refer to the official ICAI announcement. Conferenza is not affiliated with ICAI.