OVERVIEW

Bharat's Risk Based Tax Audit is a comprehensive professional guide authored by CA Kamal Garg and published by Bharat. Specially designed for Assessment Year 2026–27, this practical reference explains the concept and implementation of Risk Based Tax Audit under Section 44AB of the Income Tax Act, 1961, enabling professionals to conduct tax audits with greater accuracy and confidence.

The book focuses on modern risk-based audit methodology, internal control evaluation, tax compliance, documentation standards, and assurance reporting. Written in a practical and easy-to-understand style, it provides structured guidance for handling tax audits under the latest income tax framework applicable in India.

An indispensable reference for Chartered Accountants, Tax Consultants, Company Secretaries, Cost Accountants, finance professionals, auditors, and advanced commerce students, this latest edition combines statutory provisions with practical audit procedures to simplify complex compliance requirements. 

KEY FEATURES

✔ Updated for Assessment Year 2026–27

✔ Covers Section 44AB of the Income Tax Act, 1961

✔ Authored by renowned tax expert CA Kamal Garg

✔ Published by Bharat

✔ Practical approach to Risk Based Tax Audit

✔ Focus on audit planning, risk assessment and documentation

✔ Useful for professional practice and statutory compliance

✔ Covers internal controls, tax compliance and assurance reporting

✔ Suitable for CA, CS, CMA and tax professionals

✔ Paperback Edition

WHAT THIS BOOK COVERS

Income Tax Audit

• Section 44AB of the Income Tax Act, 1961
• Tax Audit Framework
• Tax Audit Procedures
• Audit Documentation
• Tax Audit Reporting
• Compliance Requirements

Risk-Based Audit

• Risk Assessment Techniques
• Audit Planning
• Identification of High-Risk Areas
• Internal Control Evaluation
• Materiality Assessment
• Risk Mitigation Strategies

Tax Compliance

• Income Tax Compliance
• Books of Accounts Verification
• Financial Statement Review
• Audit Working Papers
• Reporting Standards
• Statutory Audit Coordination

Professional Practice

• Practical Audit Checklists
• Documentation Standards
• Compliance Review
• Reporting Formats
• Best Practices for Tax Auditors
• Professional Guidance for Assessment Year 2026–27

WHO SHOULD BUY THIS BOOK

• Chartered Accountants (CA)
• CA Final Students
• Company Secretaries (CS)
• Cost & Management Accountants (CMA)
• Tax Consultants
• Tax Practitioners
• Statutory Auditors
• Internal Auditors
• Finance Professionals
• Commerce Students

WHY THIS BOOK IS VALUABLE

• Explains the latest risk-based approach to tax audits.
• Covers practical implementation of Section 44AB provisions.
• Helps improve audit quality and compliance.
• Provides structured guidance for professional tax audits.
• Simplifies complex audit procedures with practical insights.
• Authored by an experienced taxation expert.
• Updated for Assessment Year 2026–27.
• Trusted publication from Bharat.

PRODUCT DETAILS

BENEFITS

✅ Master Risk Based Tax Audit methodology

✅ Improve tax audit planning and execution

✅ Strengthen compliance under Section 44AB

✅ Enhance professional audit documentation

✅ Reduce audit risks through structured assessment

✅ Stay updated for Assessment Year 2026–27

✅ Ideal reference for professional tax practice

CALL TO ACTION

Upgrade your tax audit practice with Bharat's Risk Based Tax Audit for A.Y. 2026–27 by CA Kamal Garg. Covering Section 44AB, risk assessment, audit documentation, and compliance in a practical format, this guide is an essential resource for tax professionals and finance practitioners. Order now from LawPustak and stay ahead with the latest tax audit practices.