https://www.taxtmi.com/circulars?id=4978 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. en-us Tue, 22 May 1990 00:00:00 +0530 Fri, 08 Aug 2008 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4978 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. Circulars Income Tax Tue, 22 May 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4978