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Chapter 1 Introduction

Chapter 2 Difference in financial years for accounting (FY 2023-24) and auditing (FY 2022-23) - A conundrum

Chapter 3 Audit trail for books of accounts or accounting software

Chapter 4 Whether appropriateness of audit trail needs to be assessed retrospectively

Chapter 5 Accounting Software - one for books of accounts and another for financial statements

Chapter 6 Consolidated financial statements

Chapter 7 Using the accounting software which is supported"},{"@type":"ListItem","position":11,"url":"https://conferenza.in/books/reporting-under-form-3cd-a-ready-reckoner-p-2319","name":"Reporting under FORM 3CD – A READY RECKONER"},{"@type":"ListItem","position":12,"url":"https://conferenza.in/books/gst-manual-acts-rules-p-2321","name":"GST Manual (Acts & Rules)"},{"@type":"ListItem","position":13,"url":"https://conferenza.in/books/bharat-s-combo-for-new-criminal-laws-p-2305","name":"Bharat’s Combo for New Criminal Laws"},{"@type":"ListItem","position":14,"url":"https://conferenza.in/books/tax-planning-practical-aspects-p-2326","name":"TAX PLANNING - PRACTICAL ASPECTS"},{"@type":"ListItem","position":15,"url":"https://conferenza.in/books/listing-obligations-disclosure-requirements-p-2328","name":"LISTING OBLIGATIONS & DISCLOSURE REQUIREMENTS"},{"@type":"ListItem","position":16,"url":"https://conferenza.in/books/qualifications-other-comments-in-the-auditor-s-report-p-2276","name":"QUALIFICATIONS & Other Comments in the Auditor’s Report"},{"@type":"ListItem","position":17,"url":"https://conferenza.in/books/offences-prosecution-under-income-tax-act-p-2277","name":"Offences & Prosecution under Income-tax Act"},{"@type":"ListItem","position":18,"url":"https://conferenza.in/books/guide-to-mergers-amalgamations-takeovers-p-2332","name":"Guide to Mergers, Amalgamations & Takeovers"},{"@type":"ListItem","position":19,"url":"https://conferenza.in/books/international-trade-law-wto-gatt-gats-trips-and-india-p-2293","name":"International Trade Law (WTO, GATT, GATS, TRIPS) and India"},{"@type":"ListItem","position":20,"url":"https://conferenza.in/books/bharatiya-nagarik-suraksha-sanhita-part-2-p-2352","name":"BHARATIYA NAGARIK SURAKSHA SANHITA (PART 2)"},{"@type":"ListItem","position":21,"url":"https://conferenza.in/books/forensic-investigations-and-fraud-reporting-in-india-p-2356","name":"FORENSIC INVESTIGATIONS AND FRAUD REPORTING IN INDIA"},{"@type":"ListItem","position":22,"url":"https://conferenza.in/books/championing-cs-dreams-p-2317","name":"CHAMPIONING CS DREAMS"},{"@type":"ListItem","position":23,"url":"https://conferenza.in/books/g-s-t-on-services-ready-reckoner-p-2318","name":"G S T on Services Ready Reckoner"},{"@type":"ListItem","position":24,"url":"https://conferenza.in/books/business-environment-laws-for-cs-foundation-paper-1-p-2139","name":"BUSINESS ENVIRONMENT & LAWS [For CS Foundation (Paper 1)]"},{"@type":"ListItem","position":25,"url":"https://conferenza.in/books/handbook-on-corporate-restructuring-and-mergers-acquisitions-p-2359","name":"Handbook on Corporate Restructuring and Mergers & Acquisitions"},{"@type":"ListItem","position":26,"url":"https://conferenza.in/books/gst-law-simplified-p-2422","name":"GST LAW SIMPLIFIED"},{"@type":"ListItem","position":27,"url":"https://conferenza.in/books/handbook-on-peer-review-of-practice-units-p-2320","name":"Handbook on PEER REVIEW of Practice Units"},{"@type":"ListItem","position":28,"url":"https://conferenza.in/books/understanding-income-tax-bill-2025-p-2373","name":"Understanding INCOME TAX BILL, 2025"},{"@type":"ListItem","position":29,"url":"https://conferenza.in/books/new-gst-tariff-rates-exemptions-of-goods-services-p-2380","name":"New GST Tariff, Rates & Exemptions of Goods & Services"},{"@type":"ListItem","position":30,"url":"https://conferenza.in/books/simplified-approach-to-law-and-social-transformation-in-india-p-2300","name":"Simplified Approach to Law and Social Transformation in India"},{"@type":"ListItem","position":31,"url":"https://conferenza.in/books/partnership-act-llp-p-2142","name":"PARTNERSHIP ACT & LLP"},{"@type":"ListItem","position":32,"url":"https://conferenza.in/books/income-tax-act-pocket-p-2012","name":"INCOME TAX ACT (Pocket)"},{"@type":"ListItem","position":33,"url":"https://conferenza.in/books/understanding-customs-levy-valuation-assessment-p-2394","name":"Understanding CUSTOMS Levy, Valuation & Assessment"},{"@type":"ListItem","position":34,"url":"https://conferenza.in/books/sexual-harassment-posh-investigations-p-2391","name":"Sexual Harassment & POSH Investigations"},{"@type":"ListItem","position":35,"url":"https://conferenza.in/books/denial-of-itc-due-to-supplier-defaults-retrospective-cancellation-fake-invoice-a-p-2411","name":"Denial of ITC due to Supplier Defaults, Retrospective Cancellation & Fake Invoice Allegations"},{"@type":"ListItem","position":36,"url":"https://conferenza.in/books/msmes-of-developed-india-set-of-2-volumes-p-2395","name":"MSMEs of Developed India (Set of 2 Volumes)"},{"@type":"ListItem","position":37,"url":"https://conferenza.in/books/gst-acts-rules-bare-act-p-2399","name":"GST Acts & Rules (Bare Act)"},{"@type":"ListItem","position":38,"url":"https://conferenza.in/books/snowwhite-s-the-maharashtra-prevention-of-fragmentation-and-consolidation-of-hol-p-1926","name":"Snowwhite's The Maharashtra Prevention of Fragmentation and Consolidation of Holding Act and Rules - 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Practice

0 lectures · 497 books · 10 subjects

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Practice on Conferenza offers 497 books across 10 subjects (Banking and Finance, Central Law Books, Civil and Criminal Laws, Corporate and Commercial Laws and GST, Service Tax & Indirect Tax and more) from 231 top faculty, starting from ₹112. What makes it effective: every batch is taught by a named, experienced faculty you can vet through verified student ratings and reviews, then compare side by side on teaching style, batch, hours and price — so you pick the teacher who fits how you learn, and study at your own pace on Google Drive or Pen Drive with lifetime-style validity. Trusted by CA, CS and CMA aspirants across India since 2016.

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Corporate Governance

Corporate Governance

Dr. A. Subhashini J. Jerom Stuward S. Sri Gugan Books In India</title> <meta name="keywords" content="Corporate Governance, by Dr. A. Subhashini J. Jerom Stuward S. Sri Gugan , Books in India, Indian Educational Books, Books" /> <meta name="description" content="Corporate Governance by Dr. A. Subhashini J. Jerom Stuward S. 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LTD. <br>T-1/95, Mangolpuri Industrial Area, Phase-I New Delhi-110 083 <br>Phones: 27910001-03<br> Mobiles: 98103 74369; 98102 67553 </td> <td width="290" style="padding:10px 0 10px 25px;"> <a href="blh_pub/Bharat-Publications-dt-29-8-2025.pdf">Bharat's Publications,<br> dt 29-8-2025</a> </td> <td align="right"><div class="searchtop"> <form action="https://www.bharatlaws.com/search_result.php" method="post" name="searchfrm" id="searchfrm" onsubmit="return checksearch();"> <label>Search Books:</label><br /> <input class="txt" name="searchstr" type="text" id="searchstr" size="25" /> <select class="txt" name="keyword1" id="keyword1"> <option value="all" selected="selected">Keyword</option> <option value="title">Title</option> <option value="publisher">Publisher</option> <option value="author">Author</option> <option value="isbn">ISBN</option> </select> <input style="margin-bottom:-6px;" name="imageField" type="image" src="https://www.bharatlaws.com/images/searchico.png" alt="Search" /> </form> </div></td> <td valign="top" width="10" align="right"> </td> </tr> </table> <div class="cnnNavStretch"> <div class="cnnHeaderNav"> <ul class="cnnNavigation"> <li class="cnnNavLeft"/> <li><a href="https://www.bharatlaws.com/">Home</a></li> <li><a href="https://www.bharatlaws.com/product.html">Browse Books</a></li> <!--<li><a href="https://www.bharatlaws.com/bestseller.html">Bestsellers</a></li> <li><a href="https://www.bharatlaws.com/new_realeases.html">New Arrivals</a></li>--> <li><a href="https://www.bharatlaws.com/contactus.php">Contact Us</a></li> <li><a href="https://www.bharatlaws.com/dealer_network.php">Dealers Network</a></li> <li><a href="https://www.bharatlaws.com/about_bharat.php">About Bharat</a></li> <li><a href="https://www.bharatlaws.com/basket.php?from=y">Shopping basket</a></li> </ul> </div><!-- /cnnHeaderNav --> </div> <div class="submenu"> <div> <div><a href="https://www.bharatlaws.com/search_result.php?keyword1=all">Complete List of Publications</a> | <span style="color: #3F3FDE; text-decoration: none; text-transform: none; font-size: 14px; font-weight: bold;">For any queries, contact Sunil: 92052 52081/011-2791 0001/02; Mahesh: 98103 74369; Ravi: 98102 67553</span></div> </div> <a href=https://www.bharatlaws.com/registration/registration.php>Register</a> | <a href=https://www.bharatlaws.com/members/login.php>Login</a> </div><table width="100%" border="0" cellspacing="0" cellpadding="0"> <tr> <td width="80%" valign="top"><table cellspacing="1" cellpadding="5" width="100%"> <tbody> <tr> <td align="left" valign="top"> </td> <td colspan="2" align="left" valign="top"><h1>Corporate Governance</h1> <span class="text12"> <br /> <br /> by Dr. A. Subhashini J. Jerom Stuward S. Sri Gugan </span></span></td> </tr> <tr> <td valign="top" align="left" width="2%"> </td> <td valign="top" align="left" width="30%"><table align="left" cellpadding="5" cellspacing="1"> <tbody> <tr> <td valign="top"><img src="https://www.bharatlaws.com/bookimgL/Corporate Governance Front.jpg" width="225" border="0" alt="Corporate Governance" /></td> </tr> <tr> <td align="center"><img src="https://www.bharatlaws.com/images/enlarge.gif" alt="" width="97" height="13" border="0" style="CURSOR: pointer" onclick="MM_openBrWindow('https://www.bharatlaws.com/largeview.php?prod_id=1165','Pop','status=yes,scrollbars=yes,resizable=yes,width=500,height=500')" /> </td> </tr> </tbody> </table></td> <td width="68%" valign="top"><table width="100%" border="0" cellspacing="0" cellpadding="0"> <tr> <td width="100" class="text12"><span class="ver11"> <img src="https://www.bharatlaws.com/images/stars/star0.gif" width="100" height="18" /></span></td> <td class="text12"></td> </tr> <tr> <td colspan="2" background="../images/line_full_hori.gif"> </td> </tr> </table> <table width="100%" border="0" cellspacing="1" cellpadding="2"> <tr> <td width="45%" align="right" class="text12"><strong>List Price: </strong></td> <td width="65%" class="text12">Rs. 995 </td> </tr> <tr class="text12"> <td align="right"><strong>BharatLaws Member Price:</strong></td> <td><strong>Rs. 895 </strong><span class="price12">( 10% Discount )<!--<strong> <a href="../benefits.php">Why join the club ?</a></strong>--></span></td> </tr> </table> <table width="100%" border="0" cellspacing="1" cellpadding="2"> <tr> <td width="54%" align="right" class="text12"><strong>Publisher:</strong></td> <td width="46%" class="text12"></td> </tr> <tr> <td align="right" class="text12"><strong>Edition: </strong></td> <td class="text12">1st edn., 2025</td> </tr> <tr> <td align="right" class="text12"><strong>Year:</strong></td> <td class="text12">2025</td> </tr> <tr> <td align="right" class="text12"><strong>ISBN:</strong></td> <td class="text12">978-93-4808-094-3</td> </tr> <tr> <td align="right" class="text12"><strong>Pages: </strong></td> <td class="text12">720</td> </tr> <tr> <td align="right" class="text12"><strong>Availability: </strong></td> <td class="text12">In Stock.</td> </tr> </table> <br /> <table width="100%" border="0" cellspacing="1" cellpadding="4"> <tr> <td width="170" rowspan="2" align="left" valign="middle"> <a href="https://www.bharatlaws.com/basket/1165"><img src="https://www.bharatlaws.com/images/s_add_to_cart.gif" border="0" /></a> </td> <td><a href="https://www.bharatlaws.com/members/add_wish_list.php?book_id=1165&backurl=https://www.bharatlaws.com/members/add_wish_list.php?book_id=1165"><img src="https://www.bharatlaws.com/images/add2wishlist.gif" border="0" /></a></td> </tr> <tr> <td><a href="https://www.bharatlaws.com/mail_to_friend.php?book_id=1165"><img src="https://www.bharatlaws.com/images/tell_a_friend.gif" border="0" /></a></td> </tr> </table></td> </tr> <tr> <td colspan="3" align="left" valign="top"><table width="100%" border="0" cellspacing="0" cellpadding="0"> <tr> <td width="3%" class="heading2">About <span class="head1">Corporate Governance</span></td> </tr> <tr> <td> </td> </tr> <tr class="text12"> <td><p style="margin: 0in 0.5in 4pt 1.25in; text-align: justify; text-indent: -1.25in; line-height: 112%" class="MsoNormal"><strong><span style="font-size: 12pt; line-height: 112%; font-family: ’Bookman Old Style’, ’serif’; color: windowtext">Chapter 1</span></strong><span style="font-size: 12pt; line-height: 112%; font-family: ’Bookman Old Style’, ’serif’; color: windowtext"> Introduction </span></p> <p style="margin: 0in 0.5in 4pt 1.25in; text-align: justify; text-indent: -1.25in; line-height: 112%" class="MsoNormal"><strong><span style="font-size: 12pt; line-height: 112%; font-family: ’Bookman Old Style’, ’serif’; color: windowtext">Chapter 2</span></strong><span style="font-size: 12pt; line-height: 112%; font-family: ’Bookman Old Style’, ’serif’; color: windowtext"> Origin and Development of Corporate Governance in India </span></p> <p style="margin: 0in 0.5in 4pt 1.25in; text-align: justify; text-indent: -1.25in; line-height: 112%" class="MsoNormal"><strong><span style="font-size: 12pt; line-height: 112%; font-family: ’Bookman Old Style’, ’serif’; color: windowtext">Chapter 3</span></strong><span style="font-size: 12pt; line-height: 112%; font-family: ’Bookman Old Style’, ’serif’; color: windowtext"> Framework of Corporate Governance Fractions </span></p> <p style="margin: 0in 0.5in 4pt 1.25in; text-align: justify; text-indent: -1.25in; line-height: 112%" class="MsoNormal"><strong><span style="font-size: 12pt; line-height: 112%; font-family: ’Bookman Old Style’, ’serif’; color: windowtext">Chapter 4</span></strong><span style="font-size: 12pt; line-height: 112%; font-family: ’Bookman Old Style’, ’serif’; color: windowtext"> Legal Framework of Corporate Governance </span></p> <p style="margin: 0in 0.5in 4pt 1.25in; text-align: justify; text-indent: -1.25in; line-height: 112%" class="MsoNormal"><strong><span style="font-size: 12pt; line-height: 112%; font-family: ’Bookman Old Style’, ’serif’; color: windowtext">Chapter 5</span></strong><span style="font-size: 12pt; line-height: 112%; font-family: ’Bookman Old Style’, ’serif’; color: windowtext"> Corporate Scams across the World </span></p> <p style="margin: 0in 0.5in 4pt 1.25in; text-align: justify; text-indent: -1.25in; line-height: 112%" class="MsoNormal"><strong><span style="font-size: 12pt; line-height: 112%; font-family: ’Bookman Old Style’, ’serif’; color: windowtext">Chapter 6</span></strong><span style="font-size: 12pt; line-height: 112%; font-family: ’Bookman Old Style’, ’serif’; color: windowtext"> Types of Corporate Digital Scams </span></p> <p style="margin: 0in 0.5in 4pt 1.25in; text-align: justify; text-indent: -1.25in; line-height: 112%" class="MsoNormal"><strong><span style="font-size: 12pt; line-height: 112%; font-family: ’Bookman Old Style’, ’serif’; color: windowtext">Chapter 7</span></strong><span style="font-size: 12pt; line-height: 112%; font-family: ’Bookman Old Style’, ’serif’; color: windowtext"> International Perspective of Directors, Investors, Shareholders, etc. </span></p> <p style="margin: 0in 0.5in 4pt 1.25in; text-align: justify; text-indent: -1.25in; line-height: 112%" class="MsoNormal"><strong><span style="font-size: 12pt; line-height: 112%; font-family: ’Bookman Old Style’, ’serif’; color: windowtext">Chapter 8</span></strong><span style="font-size: 12pt; line-height: 112%; font-family: ’Bookman Old Style’, ’serif’; color: windowtext"> Corporate Social Responsibility (CSR) and Governance </span></p> <p style="margin: 0in 0.5in 4pt 1.25in; text-align: justify; text-indent: -1.25in; line-height: 112%" class="MsoNormal"><strong><span style="font-size: 12pt; line-height: 112%; font-family: ’Bookman Old Style’, ’serif’; color: windowtext">Chapter 9</span></strong><span style="font-size: 12pt; line-height: 112%; font-family: ’Bookman Old Style’, ’serif’; color: windowtext"> Technology and Innovation in Corporate Governance </span></p> <p style="margin: 0in 0.5in 4pt 1.25in; text-align: justify; text-indent: -1.25in; line-height: 112%" class="MsoNormal"><strong><span style="font-size: 12pt; line-height: 112%; font-family: ’Bookman Old Style’, ’serif’; color: windowtext">Chapter 10</span></strong><span style="font-size: 12pt; line-height: 112%; font-family: ’Bookman Old Style’, ’serif’; color: windowtext"> Diversity and Inclusion in Corporate Governance </span></p> <p style="margin: 0in 0.5in 4pt 1.25in; text-align: justify; text-indent: -1.25in; line-height: 112%" class="MsoNormal"><strong><span style="font-size: 12pt; line-height: 112%; font-family: ’Bookman Old Style’, ’serif’; color: windowtext">Chapter 11</span></strong><span style="font-size: 12pt; line-height: 112%; font-family: ’Bookman Old Style’, ’serif’; color: windowtext"> Corporate Governance in Crisis Management </span></p> <p style="margin: 0in 0.5in 4pt 1.25in; text-align: justify; text-indent: -1.25in; line-height: 112%" class="MsoNormal"><strong><span style="font-size: 12pt; line-height: 112%; font-family: ’Bookman Old Style’, ’serif’; color: windowtext">Chapter 12</span></strong><span style="font-size: 12pt; line-height: 112%; font-family: ’Bookman Old Style’, ’serif’; color: windowtext"> Sustainable Finance and Governance </span></p> <p style="margin: 0in 0.5in 4pt 1.25in; text-align: justify; text-indent: -1.25in; line-height: 112%" class="MsoNormal"><strong><span style="font-size: 12pt; line-height: 112%; font-family: ’Bookman Old Style’, ’serif’; color: windowtext">Chapter 13</span></strong><span style="font-size: 12pt; line-height: 112%; font-family: ’Bookman Old Style’, ’serif’; color: windowtext"> Future Trends and Emerging Challenges </span></p> <p style="margin: 0in 0.5in 4pt 1.25in; text-align: justify; text-indent: -1.25in; line-height: 112%" class="MsoNormal"><strong><span style="font-size: 12pt; line-height: 112%; font-family: ’Bookman Old Style’, ’serif’; color: windowtext">Chapter 14 </span></strong><span style="font-size: 12pt; line-height: 112%; font-family: ’Bookman Old Style’, ’serif’; color: windowtext">Comparative Corporate Governance Practices </span></p> <p style="margin: 0in 0.5in 4pt 1.25in; text-align: justify; text-indent: -1.25in; line-height: 112%" class="MsoNormal"><strong><span style="font-size: 12pt; line-height: 112%; font-family: ’Bookman Old Style’, ’serif’; color: windowtext">Chapter 15 </span></strong><span style="font-size: 12pt; line-height: 112%; font-family: ’Bookman Old Style’, ’serif’; color: windowtext">Ethics and Integrity in Corporate Governance </span></p> <p style="margin: 0in 0.5in 4pt 1.25in; text-align: justify; text-indent: -1.25in; line-height: 112%" class="MsoNormal"><strong><span style="font-size: 12pt; line-height: 112%; font-family: ’Bookman Old Style’, ’serif’; color: windowtext">Chapter 16 </span></strong><span style="font-size: 12pt; line-height: 112%; font-family: ’Bookman Old Style’, ’serif’; color: windowtext">Corporate Governance in Emerging Markets </span></p> <p style="margin: 0in 0.5in 4pt 1.25in; text-align: justify; text-indent: -1.25in; line-height: 112%" class="MsoNormal"><strong><span style="font-size: 12pt; line-height: 112%; font-family: ’Bookman Old Style’, ’serif’; color: windowtext">Chapter 17 </span></strong><span style="font-size: 12pt; line-height: 112%; font-family: ’Bookman Old Style’, ’serif’; color: windowtext">Stakeholder Engagement and Participation </span></p> <p style="margin: 0in 0.5in 4pt 1.25in; text-align: justify; text-indent: -1.25in; line-height: 112%" class="MsoNormal"><strong><span style="font-size: 12pt; line-height: 112%; font-family: ’Bookman Old Style’, ’serif’; color: windowtext">Chapter 18 </span></strong><span style="font-size: 12pt; line-height: 112%; font-family: ’Bookman Old Style’, ’serif’; color: windowtext">Continuous Learning and Training in Corporate Governance </span></p> <p style="margin: 0in 0.5in 4pt 1.25in; text-align: justify; text-indent: -1.25in; line-height: 112%" class="MsoNormal"><strong><span style="font-size: 12pt; line-height: 112%; font-family: ’Bookman Old Style’, ’serif’; color: windowtext">Chapter 19 </span></strong><span style="font-size: 12pt; line-height: 112%; font-family: ’Bookman Old Style’, ’serif’; color: windowtext">Conclusion</span><span style="font-size: 12pt; line-height: 112%; font-family: ’Bookman Old Style’, ’serif’; color: windowtext"> </span></p> <p style="margin: 0in 0.5in 4pt 1.25in; text-align: justify; text-indent: -1.25in; line-height: 112%" class="MsoNormal"><strong><span style="font-size: 12pt; line-height: 112%; font-family: ’Bookman Old Style’, ’serif’; color: windowtext">Chapter 20 </span></strong><span style="font-size: 12pt; line-height: 112%; font-family: ’Bookman Old Style’, ’serif’; color: windowtext">Suggestions and Recommendations </span></p> <strong><span style="font-size: 12pt; font-family: ’Bookman Old Style’, ’serif’">References</span></strong><span style="font-size: 12pt; font-family: ’Bookman Old Style’, ’serif’"></span></td> </tr> <tr> <td align="left"><!--<div align="left"></div>--></td> </tr> <tr> <td background="../images/line_full_hori.gif" class="head2"> </td> </tr> <tr> <td class="heading2">What do users think of this book?</td> </tr> <tr> <td> </td> </tr> <tr> <td class="ver11"><table width="100%" border="0" cellspacing="1" cellpadding="4"> <tr> <td width="3%"> </td> <td width="18%" class="text12"><strong>Average Customer Review:</strong></td> <td width="79%" class="text12"> <img src="https://www.bharatlaws.com/images/stars/star0.gif" width="100" height="18" /> </td> </tr> <tr> <td> </td> <td colspan="2" class="text12"><a href="product_review.php?book_id=1165&backurl=https://www.bharatlaws.com/books/product_review.php?book_id=1165" name="review" id="review"><strong>Write an online review</strong></a> and share your thoughts with other customers.</td> </tr> </table></td> </tr> <tr> <td> </td> </tr> <tr> <td> </td> </tr> </table> </td> </tr> </tbody> </table></td> <td width="20%" valign="top" class="tdright"> <link href="https://www.bharatlaws.com/includes/style.css" rel="stylesheet" type="text/css" /> <link href="https://www.bharatlaws.com/includes/style.css" rel="stylesheet" type="text/css" /> <table width="100%" border="0" cellspacing="0" cellpadding="0"> <tr> <td bgcolor="#007FA8"><img src="https://www.bharatlaws.com/images/hotbookshead.gif" width="228" height="29" /></td> </tr> </table> <table width="100%" border="0" cellpadding="2" cellspacing="1" bgcolor="#FFFFFF"> <tr> <td colspan="2" align="center" valign="middle" background="https://www.bharatlaws.com/images/hr1.gif"><img src="https://www.bharatlaws.com/images/spacer.gif" width="1" height="1" /></td> </tr> <tr> <td width="20%" align="center" valign="top"><a href="https://www.bharatlaws.com/book_detail/600/Tax-Audit-&-E-Filing"><img src="https://www.bharatlaws.com/bookimgS/Tax Audit & E Filling 2026 Front - Copy.jpg" alt="Tax Audit & E-Filing" width="60" border="0" /></a></td> <td width="80%" valign="top" class="text11"> <a href="https://www.bharatlaws.com/book_detail/600/tax-audit-e-filing">Tax Audit & E-Filing</a> <br /> CA. 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Income tax act, 38th edn.

Income tax act, 38th edn.

Ravi Puliani , Mahesh Puliani Books In India</title> <meta name="keywords" content="Income tax act, 38th edn., by Ravi Puliani , Mahesh Puliani, Books in India, Indian Educational Books, Books" /> <meta name="description" content="Income tax act, 38th edn. by Ravi Puliani , Mahesh Puliani Books In India" /> <link href="https://www.bharatlaws.com//includes/style.css" rel="stylesheet" type="text/css" /> <script type="text/JavaScript"> <!-- function MM_openBrWindow(theURL,winName,features) { //v2.0 window.open(theURL,winName,features); } //--> </script> <style type="text/css"> <!-- #Layer1 { position:absolute; width:92px; height:92px; z-index:1; left: 169px; top: 380px; } #Layer2 { position:absolute; width:98px; height:89px; z-index:1; left: 166px; top: 371px; } --> </style> </head> <body class="body"> <table class="shead" width="100%" border="0" cellspacing="2" cellpadding="2"> <tr> <td width="225" style="padding:10px 0 10px 15px;"><a href="https://www.bharatlaws.com/"><img src="https://www.bharatlaws.com/images/bharatlaws.jpg" title="Bharatlaws.com" alt="Bharat Laws" width="235" height="107" border="0" /></a></td> <td width="430" style="padding:10px 0 10px 30px;">BHARAT LAW HOUSE PVT. 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text-decoration: none; text-transform: none; font-size: 14px; font-weight: bold;">For any queries, contact Sunil: 92052 52081/011-2791 0001/02; Mahesh: 98103 74369; Ravi: 98102 67553</span></div> </div> <a href=https://www.bharatlaws.com/registration/registration.php>Register</a> | <a href=https://www.bharatlaws.com/members/login.php>Login</a> </div><table width="100%" border="0" cellspacing="0" cellpadding="0"> <tr> <td width="80%" valign="top"><table cellspacing="1" cellpadding="5" width="100%"> <tbody> <tr> <td align="left" valign="top"> </td> <td colspan="2" align="left" valign="top"><h1>Income tax act, 38th edn.</h1> <span class="text12"> <br /> <br /> by Ravi Puliani , Mahesh Puliani </span></span></td> </tr> <tr> <td valign="top" align="left" width="2%"> </td> <td valign="top" align="left" width="30%"><table align="left" cellpadding="5" cellspacing="1"> <tbody> <tr> <td valign="top"><img src="https://www.bharatlaws.com/bookimgL/https://bharatlawhouse.com/uploads/bookimgL/1779781764736-ITA-2026,-39ed-Front-(1).jpg" width="225" border="0" alt="Income tax act, 38th edn." /></td> </tr> <tr> <td align="center"><img src="https://www.bharatlaws.com/images/enlarge.gif" alt="" width="97" height="13" border="0" style="CURSOR: pointer" onclick="MM_openBrWindow('https://www.bharatlaws.com/largeview.php?prod_id=1208','Pop','status=yes,scrollbars=yes,resizable=yes,width=500,height=500')" /> </td> </tr> </tbody> </table></td> <td width="68%" valign="top"><table width="100%" border="0" cellspacing="0" cellpadding="0"> <tr> <td width="100" class="text12"><span class="ver11"> <img src="https://www.bharatlaws.com/images/stars/star0.gif" width="100" height="18" /></span></td> <td class="text12"></td> </tr> <tr> <td colspan="2" background="../images/line_full_hori.gif"> </td> </tr> </table> <table width="100%" border="0" cellspacing="1" cellpadding="2"> <tr> <td width="45%" align="right" class="text12"><strong>List Price: </strong></td> <td width="65%" class="text12">Rs. 2895 </td> </tr> <tr> <td width="35%" align="right"><strong class="alert12">Special Price: </strong></td> <td width="65%" class="alert12"><strong>Rs. 2605 </strong></td> </tr> </table> <table width="100%" border="0" cellspacing="1" cellpadding="2"> <tr> <td width="54%" align="right" class="text12"><strong>Publisher:</strong></td> <td width="46%" class="text12"></td> </tr> <tr> <td align="right" class="text12"><strong>Edition: </strong></td> <td class="text12"></td> </tr> <tr> <td align="right" class="text12"><strong>ISBN:</strong></td> <td class="text12">978-93-47779-02-2</td> </tr> <tr> <td align="right" class="text12"><strong>Pages: </strong></td> <td class="text12">1653</td> </tr> <tr> <td align="right" class="text12"><strong>Availability: </strong></td> <td class="text12">Out of Stock.</td> </tr> </table> <br /> <table width="100%" border="0" cellspacing="1" cellpadding="4"> <tr> <td width="170" rowspan="2" align="left" valign="middle"> </td> <td><a href="https://www.bharatlaws.com/members/add_wish_list.php?book_id=1208&backurl=https://www.bharatlaws.com/members/add_wish_list.php?book_id=1208"><img src="https://www.bharatlaws.com/images/add2wishlist.gif" border="0" /></a></td> </tr> <tr> <td><a href="https://www.bharatlaws.com/mail_to_friend.php?book_id=1208"><img src="https://www.bharatlaws.com/images/tell_a_friend.gif" border="0" /></a></td> </tr> </table></td> </tr> <tr> <td colspan="3" align="left" valign="top"><table width="100%" border="0" cellspacing="0" cellpadding="0"> <tr> <td width="3%" class="heading2">About <span class="head1">Income tax act, 38th edn.</span></td> </tr> <tr> <td> </td> </tr> <tr class="text12"> <td>Income-tax Act, 1961 is a comprehensive and dependable reference work designed for tax professionals, chartered accountants, advocates, corporate advisors, academicians, students, and serious practitioners of direct tax law. This edition presents the updated text of the Income-tax Act, 1961, along with the latest amendments brought in by the Finance Act, 2026, making it an essential resource for both study and practical application.<br /><br /> The book systematically covers the entire framework of the Act, beginning with the preliminary provisions, basis of charge, scope of total income, residential status, and exempt incomes, and extending through all major heads of income including salary, house property, business or profession, capital gains, and income from other sources. It further includes detailed coverage of set-off and carry forward of losses, deductions under Chapter VI-A, special provisions, tax administration, return filing, assessment procedures, appeals, penalties, prosecution, and recovery provisions.<br /><br /> To enhance its practical utility, the book also includes a chronological list of amendment Acts, subject index, important circulars and notifications, and the full text of the Finance Act, 2026, enabling readers to understand both the statutory law and its ongoing legislative evolution in one place. It is structured in a way that supports quick reference, interpretation, academic study, and day-to-day professional use.<br /><br /> Whether used for tax planning, compliance, litigation support, exam preparation, or legal interpretation, this book serves as a reliable and authoritative guide to one of the most important fiscal statutes in India.</td> </tr> <tr> <td align="left"><!--<div align="left"></div>--></td> </tr> <tr> <td background="../images/line_full_hori.gif" class="head2"> </td> </tr> <tr> <td class="heading2">What do users think of this book?</td> </tr> <tr> <td> </td> </tr> <tr> <td class="ver11"><table width="100%" border="0" cellspacing="1" cellpadding="4"> <tr> <td width="3%"> </td> <td width="18%" class="text12"><strong>Average Customer Review:</strong></td> <td width="79%" class="text12"> <img src="https://www.bharatlaws.com/images/stars/star0.gif" width="100" height="18" /> </td> </tr> <tr> <td> </td> <td colspan="2" class="text12"><a href="product_review.php?book_id=1208&backurl=https://www.bharatlaws.com/books/product_review.php?book_id=1208" name="review" id="review"><strong>Write an online review</strong></a> and share your thoughts with other customers.</td> </tr> </table></td> </tr> <tr> <td> </td> </tr> <tr> <td> </td> </tr> </table> </td> </tr> </tbody> </table></td> <td width="20%" valign="top" class="tdright"> <link href="https://www.bharatlaws.com/includes/style.css" rel="stylesheet" type="text/css" /> <link href="https://www.bharatlaws.com/includes/style.css" rel="stylesheet" type="text/css" /> <table width="100%" border="0" cellspacing="0" cellpadding="0"> <tr> <td bgcolor="#007FA8"><img src="https://www.bharatlaws.com/images/hotbookshead.gif" width="228" height="29" /></td> </tr> </table> <table width="100%" border="0" cellpadding="2" cellspacing="1" bgcolor="#FFFFFF"> <tr> <td colspan="2" align="center" valign="middle" background="https://www.bharatlaws.com/images/hr1.gif"><img src="https://www.bharatlaws.com/images/spacer.gif" width="1" height="1" /></td> </tr> <tr> <td width="20%" align="center" valign="top"><a href="https://www.bharatlaws.com/book_detail/600/Tax-Audit-&-E-Filing"><img src="https://www.bharatlaws.com/bookimgS/Tax Audit & E Filling 2026 Front - Copy.jpg" alt="Tax Audit & E-Filing" width="60" border="0" /></a></td> <td width="80%" valign="top" class="text11"> <a href="https://www.bharatlaws.com/book_detail/600/tax-audit-e-filing">Tax Audit & E-Filing</a> <br /> CA. 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text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 1</span></strong><span style="font-size: 12pt"> Introduction </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 2</span></strong><span style="font-size: 12pt"> Difference in financial years for accounting (FY 2023-24) and auditing (FY 2022-23) - A conundrum </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 3</span></strong><span style="font-size: 12pt"> Audit trail for books of accounts or accounting software </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 4</span></strong><span style="font-size: 12pt"> Whether appropriateness of audit trail needs to be assessed retrospectively </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 5</span></strong><span style="font-size: 12pt"> Accounting Software - one for books of accounts and another for financial statements </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 6</span></strong><span style="font-size: 12pt"> Consolidated financial statements </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 7</span></strong><span style="font-size: 12pt"> Using the accounting software which is supported

Books In India</title> <meta name="keywords" content=", , Books in India, Indian Educational Books, Books" /> <meta name="description" content=" Books In India" /> <link href="https://www.bharatlaws.com//includes/style.css" rel="stylesheet" type="text/css" /> <script type="text/JavaScript"> <!-- function MM_openBrWindow(theURL,winName,features) { //v2.0 window.open(theURL,winName,features); } //--> </script> <style type="text/css"> <!-- #Layer1 { position:absolute; width:92px; height:92px; z-index:1; left: 169px; top: 380px; } #Layer2 { position:absolute; width:98px; height:89px; z-index:1; left: 166px; top: 371px; } --> </style> </head> <body class="body"> <table class="shead" width="100%" border="0" cellspacing="2" cellpadding="2"> <tr> <td width="225" style="padding:10px 0 10px 15px;"><a href="https://www.bharatlaws.com/"><img src="https://www.bharatlaws.com/images/bharatlaws.jpg" title="Bharatlaws.com" alt="Bharat Laws" width="235" height="107" border="0" /></a></td> <td width="430" style="padding:10px 0 10px 30px;">BHARAT LAW HOUSE PVT. LTD. <br>T-1/95, Mangolpuri Industrial Area, Phase-I New Delhi-110 083 <br>Phones: 27910001-03<br> Mobiles: 98103 74369; 98102 67553 </td> <td width="290" style="padding:10px 0 10px 25px;"> <a href="blh_pub/Bharat-Publications-dt-29-8-2025.pdf">Bharat's Publications,<br> dt 29-8-2025</a> </td> <td align="right"><div class="searchtop"> <form action="https://www.bharatlaws.com/search_result.php" method="post" name="searchfrm" id="searchfrm" onsubmit="return checksearch();"> <label>Search Books:</label><br /> <input class="txt" name="searchstr" type="text" id="searchstr" size="25" /> <select class="txt" name="keyword1" id="keyword1"> <option value="all" selected="selected">Keyword</option> <option value="title">Title</option> <option value="publisher">Publisher</option> <option value="author">Author</option> <option value="isbn">ISBN</option> </select> <input style="margin-bottom:-6px;" name="imageField" type="image" src="https://www.bharatlaws.com/images/searchico.png" alt="Search" /> </form> </div></td> <td valign="top" width="10" align="right"> </td> </tr> </table> <div class="cnnNavStretch"> <div class="cnnHeaderNav"> <ul class="cnnNavigation"> <li class="cnnNavLeft"/> <li><a href="https://www.bharatlaws.com/">Home</a></li> <li><a href="https://www.bharatlaws.com/product.html">Browse Books</a></li> <!--<li><a href="https://www.bharatlaws.com/bestseller.html">Bestsellers</a></li> <li><a href="https://www.bharatlaws.com/new_realeases.html">New Arrivals</a></li>--> <li><a href="https://www.bharatlaws.com/contactus.php">Contact Us</a></li> <li><a href="https://www.bharatlaws.com/dealer_network.php">Dealers Network</a></li> <li><a href="https://www.bharatlaws.com/about_bharat.php">About Bharat</a></li> <li><a href="https://www.bharatlaws.com/basket.php?from=y">Shopping basket</a></li> </ul> </div><!-- /cnnHeaderNav --> </div> <div class="submenu"> <div> <div><a href="https://www.bharatlaws.com/search_result.php?keyword1=all">Complete List of Publications</a> | <span style="color: #3F3FDE; text-decoration: none; text-transform: none; font-size: 14px; font-weight: bold;">For any queries, contact Sunil: 92052 52081/011-2791 0001/02; Mahesh: 98103 74369; Ravi: 98102 67553</span></div> </div> <a href=https://www.bharatlaws.com/registration/registration.php>Register</a> | <a href=https://www.bharatlaws.com/members/login.php>Login</a> </div><table width="100%" border="0" cellspacing="0" cellpadding="0"> <tr> <td width="80%" valign="top"><table cellspacing="1" cellpadding="5" width="100%"> <tbody> <tr> <td align="left" valign="top"> </td> <td colspan="2" align="left" valign="top"><h1></h1> <span class="text12"> <br /> <br /> </span></span></td> </tr> <tr> <td valign="top" align="left" width="2%"> </td> <td valign="top" align="left" width="30%"><table align="left" cellpadding="5" cellspacing="1"> <tbody> <tr> <td valign="top"><img src="https://www.bharatlaws.com/bookimgL/nopic.gif" width="225" border="0" alt="" /></td> </tr> <tr> <td align="center"> </td> </tr> </tbody> </table></td> <td width="68%" valign="top"><table width="100%" border="0" cellspacing="0" cellpadding="0"> <tr> <td width="100" class="text12"><span class="ver11"> <img src="https://www.bharatlaws.com/images/stars/star0.gif" width="100" height="18" /></span></td> <td class="text12"></td> </tr> <tr> <td colspan="2" background="../images/line_full_hori.gif"> </td> </tr> </table> <table width="100%" border="0" cellspacing="1" cellpadding="2"> <tr> <td width="45%" align="right" class="text12"><strong>List Price: </strong></td> <td width="65%" class="text12">Rs. 0 </td> </tr> <tr class="text12"> <td align="right"><strong>BharatLaws Member Price:</strong></td> <td><strong>Rs. 0 </strong><span class="price12">( 10% Discount )<!--<strong> <a href="../benefits.php">Why join the club ?</a></strong>--></span></td> </tr> </table> <table width="100%" border="0" cellspacing="1" cellpadding="2"> <tr> <td width="54%" align="right" class="text12"><strong>Publisher:</strong></td> <td width="46%" class="text12"></td> </tr> <tr> <td align="right" class="text12"><strong>Edition: </strong></td> <td class="text12"></td> </tr> <tr> <td align="right" class="text12"><strong>Availability: </strong></td> <td class="text12">In Stock.</td> </tr> </table> <br /> <table width="100%" border="0" cellspacing="1" cellpadding="4"> <tr> <td width="170" rowspan="2" align="left" valign="middle"> <a href="https://www.bharatlaws.com/basket/1043"><img src="https://www.bharatlaws.com/images/s_add_to_cart.gif" border="0" /></a> </td> <td><a href="https://www.bharatlaws.com/members/add_wish_list.php?book_id=1043&backurl=https://www.bharatlaws.com/members/add_wish_list.php?book_id=1043"><img src="https://www.bharatlaws.com/images/add2wishlist.gif" border="0" /></a></td> </tr> <tr> <td><a href="https://www.bharatlaws.com/mail_to_friend.php?book_id=1043"><img src="https://www.bharatlaws.com/images/tell_a_friend.gif" border="0" /></a></td> </tr> </table></td> </tr> <tr> <td colspan="3" align="left" valign="top"><table width="100%" border="0" cellspacing="0" cellpadding="0"> <tr> <td width="3%" class="heading2">About <span class="head1"></span></td> </tr> <tr> <td> </td> </tr> <tr class="text12"> <td><p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 1</span></strong><span style="font-size: 12pt"> Introduction </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 2</span></strong><span style="font-size: 12pt"> Difference in financial years for accounting (FY 2023-24) and auditing (FY 2022-23) - A conundrum </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 3</span></strong><span style="font-size: 12pt"> Audit trail for books of accounts or accounting software </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 4</span></strong><span style="font-size: 12pt"> Whether appropriateness of audit trail needs to be assessed retrospectively </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 5</span></strong><span style="font-size: 12pt"> Accounting Software - one for books of accounts and another for financial statements </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 6</span></strong><span style="font-size: 12pt"> Consolidated financial statements </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 7</span></strong><span style="font-size: 12pt"> Using the accounting software which is supported

service providers </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 8 </span></strong><span style="font-size: 12pt">Internal controls and audit approach for assessing the appropriateness of audit trail </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 9 </span></strong><span style="font-size: 12pt">Retention of audit trail </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 10 </span></strong><span style="font-size: 12pt">Audit trail operated throughout the year for all transactions recorded in the software </span></p> <p style="margin: 4pt 31.5pt 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 11 </span></strong><span style="font-size: 12pt">Management's Responsibility and Directors' Report </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 12 </span></strong><span style="font-size: 12pt">Written Representations </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 13 </span></strong><span style="font-size: 12pt">Risk assessment in IT environment </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 14 </span></strong><span style="font-size: 12pt">Standards on Auditing (SA) Checklists </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 15 </span></strong><span style="font-size: 12pt">Companies (Auditor's Report) Order, 2020 - Checklist </span></p> <strong><span style="font-size: 12pt; font-family: ’Times New Roman’, ’serif’">Appendix 1 </span></strong><span style="font-size: 12pt; font-family: ’Times New Roman’, ’serif’">Extracts of relevant sections and rules </span></td> </tr> <tr> <td align="left"><!--<div align="left"></div>--></td> </tr> <tr> <td background="../images/line_full_hori.gif" class="head2"> </td> </tr> <tr> <td class="heading2">What do users think of this book?</td> </tr> <tr> <td> </td> </tr> <tr> <td class="ver11"><table width="100%" border="0" cellspacing="1" cellpadding="4"> <tr> <td width="3%"> </td> <td width="18%" class="text12"><strong>Average Customer Review:</strong></td> <td width="79%" class="text12"> <img src="https://www.bharatlaws.com/images/stars/star0.gif" width="100" height="18" /> </td> </tr> <tr> <td> </td> <td colspan="2" class="text12"><a href="product_review.php?book_id=1043&backurl=https://www.bharatlaws.com/books/product_review.php?book_id=1043" name="review" id="review"><strong>Write an online review</strong></a> and share your thoughts with other customers.</td> </tr> </table></td> </tr> <tr> <td> </td> </tr> <tr> <td> </td> </tr> </table> </td> </tr> </tbody> </table></td> <td width="20%" valign="top" class="tdright"> <link href="https://www.bharatlaws.com/includes/style.css" rel="stylesheet" type="text/css" /> <link href="https://www.bharatlaws.com/includes/style.css" rel="stylesheet" type="text/css" /> <table width="100%" border="0" cellspacing="0" cellpadding="0"> <tr> <td bgcolor="#007FA8"><img src="https://www.bharatlaws.com/images/hotbookshead.gif" width="228" height="29" /></td> </tr> </table> <table width="100%" border="0" cellpadding="2" cellspacing="1" bgcolor="#FFFFFF"> <tr> <td colspan="2" align="center" valign="middle" background="https://www.bharatlaws.com/images/hr1.gif"><img src="https://www.bharatlaws.com/images/spacer.gif" width="1" height="1" /></td> </tr> <tr> <td width="20%" align="center" valign="top"><a href="https://www.bharatlaws.com/book_detail/600/Tax-Audit-&-E-Filing"><img src="https://www.bharatlaws.com/bookimgS/Tax Audit & E Filling 2026 Front - Copy.jpg" alt="Tax Audit & E-Filing" width="60" border="0" /></a></td> <td width="80%" valign="top" class="text11"> <a href="https://www.bharatlaws.com/book_detail/600/tax-audit-e-filing">Tax Audit & E-Filing</a> <br /> CA. 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