https://www.taxtmi.com/article/detailed?id=8154 The document sets out the tax audit obligation: audits ensure proper maintenance of books and accurate income reporting, must be conducted by a Chartered Accountant where turnover or receipt thresholds are met or where presumptive provisions are disapplied, and are due by the specified date. It explains that audits under other laws suffice if the prescribed tax-audit report and annexure are furnished by that date. It also summarises the penalty framework subject to reasonable cause, auditor signing limits, non revisionability of filed reports except by law change, and use of Form No.3CA/3CB with Form No.3CD annexure. en-us Tue, 11 Sep 2018 07:55:48 +0530 Tue, 11 Sep 2018 07:55:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8154 The document sets out the tax audit obligation: audits ensure proper maintenance of books and accurate income reporting, must be conducted by a Chartered Accountant where turnover or receipt thresholds are met or where presumptive provisions are disapplied, and are due by the specified date. It explains that audits under other laws suffice if the prescribed tax-audit report and annexure are furnished by that date. It also summarises the penalty framework subject to reasonable cause, auditor signing limits, non revisionability of filed reports except by law change, and use of Form No.3CA/3CB with Form No.3CD annexure. Articles Income Tax Tue, 11 Sep 2018 07:55:48 +0530 https://www.taxtmi.com/article/detailed?id=8154