RISK BASED TAX AUDIT by CA. Kamal Garg is a Practice book on Income Tax on Conferenza, priced at ₹1,435 (10% off MRP ₹1,595). Published by Bharat Law House. Order online with fast delivery across India.
- Price
- ₹1,435 · 10% off
- Course
- Practice
- Subject
- Income Tax
- Edition
- 1st edn., 2026
- Pages
- 808
RISK BASED TAX AUDIT
Bharat Law House
Book Specifications
- Edition1st edn., 2026
- Edition
- 1st edn., 2026
- Pages
- 808
- Author
- CA. Kamal Garg
- Subject
- Income Tax
About this book
Risk Based Tax Audit by CA Kamal Garg covers a risk-based approach to tax audit, published by Bharat Law House.
At a glance
| Edition | 1st edn., 2026 |
| Pages | 808 |
| Author | CA. Kamal Garg |
| Subject | Income Tax |
Who should buy this
- Tax professionals and students studying risk-based tax audit approaches
Publisher's description
Edition: 1st edn., 2026
ISBN: 978-81-69449-03-8
Pages: 808
Author: CA. Kamal Garg
Chapter 1 - Conceptual Framework of Risk Based Tax Audit -- Chapter 2 - Legislative Scheme of Section 44AB -
- Chapter 3 - Relationship between Tax Audit, Statutory Audit and Special Purpose Reporting
- Chapter 4 - Applicability of Tax Audit: Business, Profession and Presumptive Taxation -
- Chapter 5 - Sales, Turnover, Gross Receipts and Threshold Determination -
- Chapter 6 - Tax Auditor: Eligibility, Appointment, Independence and Professional Responsibility -
- Chapter 7 - Application of Standards on Auditing to Tax Audit
- Chapter 8 - Engagement Acceptance, Continuance and Engagement Letter -
- Chapter 9 - Audit Planning and Overall Tax Audit Strategy -
- Chapter 10 - Understanding the Entity, Business Model and Tax Environment -
- Chapter 11 - Risk Assessment under SA 315 in a Tax Audit Context -
- Chapter 12 - Materiality in Tax Audit Reporting -
- Chapter 13 - Internal Control Evaluation for Tax Audit -
- Chapter 14 - Fraud, Non-Compliance and Tax Audit Risk -
- Chapter 15 - Audit Documentation and Working Papers -
- Chapter 16 - Audit Evidence and Substantive Procedures -
- Chapter 17 - Analytical Procedures in Tax Audit -
- Chapter 18 - Audit Sampling and Selection of Items for Testing -
- Chapter 19 - Use of Work of Others, Experts and Service Organisations in Tax Audit -
- Chapter 20 - Written Representations, Management Responsibility and Auditor’s Reliance -
- Chapter 21 - Completion Procedures and Final Review before Signing the Tax Audit Report -
- Chapter 22 - Reporting under Form No. 3CA, Form No. 3CB and Form No. 3CD -
- Chapter 23 - Foundational Reporting in Form No. 3CD: Basic Particulars, Business Profile, Books of Account, Method of Accounting and Stock Valuation -
- Chapter 24 - Reporting under Form No. 3CD: Clauses 15 to 20 — Deemed Income, Income Not Credited, Immovable Property, Depreciation, Specified Deductions and Employee-Related Payments -
- Chapter 25 - Reporting under Form No. 3CD: Clauses 21 and 22 — Amounts Debited to Profit and Loss Account but Inadmissible or Reportable -
- Chapter 26 - Reporting under Form No. 3CD: Clauses 23 to 26 — Specified Persons, Deemed Profits, Section 41 and Section 43B Liabilities -
- Chapter 27 - Reporting under Form No. 3CD: Clause 27 — CENVAT Credits and Prior Period Income or Expenditure -
- Chapter 28 - Reporting under Form No. 3CD: Clauses 28 to 30C — Omitted Clauses, Section 56 Income, Hundi Transactions, Secondary Adjustment, Thin Capitalisation and GAAR -
- Chapter 29 - Reporting under Form No. 3CD: Clause 31 — Loans, Deposits, Specified Sums, Specified Advances and High-Value Receipts/Payments -
- Chapter 30 - Reporting under Form No. 3CD: Clauses 32 to 44 — Losses, Deductions, TDS/TCS, Quantitative Details, Deemed Dividend, Statutory Audits, Ratios, Tax Demands, SFT/CbCR and GST Expenditure Break-up -
- Chapter 31 - Sector-Specific Risk Considerations in a Risk Based Tax Audit under Section 44AB -
- Chapter 32 - Penalties, Deficiencies and Professional Misconduct Risks -
- Chapter 33 - Quality Management, Peer Review and Future of Risk Based Tax Audit -
- Chapter 34 - Standard Operating Procedure for Conducting a Risk Based Tax Audit
Frequently asked questions
What is RISK BASED TAX AUDIT?+
Risk Based Tax Audit by CA Kamal Garg covers a risk-based approach to tax audit, published by Bharat Law House. At a glance Edition 1st edn., 2026 Pages 808 Author CA. Kamal Garg Subject Income Tax Who should buy this Tax professionals and students studying risk-based tax audit a
Who is the author of RISK BASED TAX AUDIT?+
CA. Kamal Garg (Bharat Law House).
How much does RISK BASED TAX AUDIT cost?+
RISK BASED TAX AUDIT is available for ₹1435 (MRP ₹1595) on Conferenza, with fast delivery.
Which exam is RISK BASED TAX AUDIT for?+
Practice — Income Tax.
Which edition of RISK BASED TAX AUDIT is this, and is it the latest?+
This listing is the 1st edn., 2026. Editions are revised for the latest syllabus and amendments — the current edition and its full details are shown on this page.
Is RISK BASED TAX AUDIT good for self-study of Income Tax?+
RISK BASED TAX AUDIT is a Income Tax book for Practice, suitable for self-study and revision. Pair it with practice and past papers for complete exam preparation.
Which is the best book for Income Tax?+
There's no single "best" book for Income Tax — the right choice depends on the syllabus coverage you need, the author's approach, the edition and your budget. RISK BASED TAX AUDIT by CA. Kamal Garg is one Practice option; compare it with other Income Tax books on Conferenza by edition, coverage and price to pick what suits your preparation.
Is RISK BASED TAX AUDIT available as a free PDF download?+
RISK BASED TAX AUDIT is a paid book on Conferenza, delivered fast across India. For free PDFs — study material, RTPs, MTPs and suggested answers — visit https://conferenza.in/downloads.