Exposure Draft – Guidance Note on Tax Audit under Section 44AB of the Income-tax Act, 1961 for the AY 2023-24
Following is the Exposure Draft of the Guidance Note on Tax Audit under section 44AB of the Income-tax Act, 1961, issued by the Direct Taxes Committee of ICAI for comments. Changes have been made to the extent of amendments made by the Finance Act, 2023.
The Committee invites comments on this Exposure Draft.
Comments are most helpful if they indicate the specific paragraph or group of paragraphs to which they relate, contain a clear rationale and, where applicable, provide suggestions for alternative wording.
How to comment:
Comments can be sent to dtc@icai.in so as to be received not later than 6th August, 2023
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