Tax audit under section 44AB of the Income-tax Act, 1961, in the cases of companies having accounting year other than financial year--Regarding

Tax audit scope: auditors must audit the financial year accounts even if companies maintain a different accounting year.

Tax auditors must audit and certify accounts for the previous year as defined for income-tax purposes (the financial year) even if companies maintain accounts for a different accounting period under the Companies Act; the proviso to section 44AB applies only when the statutory audit covers the financial year, so where the accounting year differs the tax audit must nonetheless be carried out for the relevant financial year and reported in Form 3CB under the Income-tax Rules.