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Direct Taxes Committee
The Institute of Chartered Accountants of India
12th September, 2022
Tax Audit Clinic

Dear Professional Colleagues,

As you are aware that the Direct Taxes Committee of the ICAI has been proactive in disseminating the knowledge and sharpening the skills of members in the field of Direct Taxes for the benefit of members. DTC has recently revised and released the publication “Guidance Note on Tax Audit under Section 44AB of the Income-tax Act, 1961 - AY 2022-23”

DTC has constituted “Tax Audit Clinic” for addressing the issues being faced by the Members while conducting the Tax Audit under section 44AB of the Income tax Act, 1961

Tax Auditors and the other stakeholders may come across certain Implementation issues while compilation of particulars for tax audit and issuing tax audit report under section 44AB of the Income tax Act, 1961. In order to address such issues and to provide guidance “Tax Audit Clinic” has been constituted TAC is having a Team of experts, volunteering for the purpose, who shall offer their views.

Members may to raise any issues related to Tax Audit where elucidation, clarification or further elucidation is desired at email id

It may kindly be noted that views offered shall be that of the concerned expert. These are not necessarily the views of DTC or the ICAI. While efforts are made in providing better solutions, it is stated by way of abundant caution that no action lies against any person.

The Tax Audit Clinic would be happy to provide the guidance to the Members.

Direct Taxes Committee, ICÀI
Vice Chairman,
Direct Taxes Committee, ICÀI

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