{"product_id":"bharat-risk-based-tax-audit-guide-ay-2026-27-ca-kamal-garg","title":"Bharat's Risk Based Tax Audit Guide u\/s 44AB A.Y. 2026-27 by CA Kamal Garg","description":"\u003ch1 data-section-id=\"2k31by\" data-start=\"457\" data-end=\"470\" class=\"PDq2pG_selectionAnchorContainer\"\u003eOVERVIEW\u003cspan aria-hidden=\"true\" class=\"PDq2pG_selectionAnchor\"\u003e\u003c\/span\u003e\n\u003c\/h1\u003e\n\u003cp data-start=\"472\" data-end=\"878\"\u003e\u003cstrong data-start=\"472\" data-end=\"505\"\u003eBharat's Risk Based Tax Audit\u003c\/strong\u003e is a comprehensive professional guide authored by \u003cstrong data-start=\"556\" data-end=\"573\"\u003eCA Kamal Garg\u003c\/strong\u003e and published by \u003cstrong data-start=\"591\" data-end=\"601\"\u003eBharat\u003c\/strong\u003e. Specially designed for \u003cstrong data-start=\"626\" data-end=\"653\"\u003eAssessment Year 2026–27\u003c\/strong\u003e, this practical reference explains the concept and implementation of \u003cstrong data-start=\"723\" data-end=\"794\"\u003eRisk Based Tax Audit under Section 44AB of the Income Tax Act, 1961\u003c\/strong\u003e, enabling professionals to conduct tax audits with greater accuracy and confidence.\u003c\/p\u003e\n\u003cp data-start=\"880\" data-end=\"1199\"\u003eThe 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.\u003c\/p\u003e\n\u003cp data-start=\"1201\" data-end=\"1544\"\u003eAn indispensable reference for \u003cstrong data-start=\"1232\" data-end=\"1378\"\u003eChartered Accountants, Tax Consultants, Company Secretaries, Cost Accountants, finance professionals, auditors, and advanced commerce students\u003c\/strong\u003e, this latest edition combines statutory provisions with practical audit procedures to simplify complex compliance requirements. \u003c\/p\u003e\n\u003chr data-start=\"1546\" data-end=\"1549\"\u003e\n\u003ch1 data-section-id=\"7r1bim\" data-start=\"1551\" data-end=\"1568\"\u003eKEY FEATURES\u003c\/h1\u003e\n\u003cp data-start=\"1570\" data-end=\"1611\"\u003e✔ Updated for \u003cstrong data-start=\"1584\" data-end=\"1611\"\u003eAssessment Year 2026–27\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp data-start=\"1613\" data-end=\"1666\"\u003e✔ Covers \u003cstrong data-start=\"1622\" data-end=\"1666\"\u003eSection 44AB of the Income Tax Act, 1961\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp data-start=\"1668\" data-end=\"1719\"\u003e✔ Authored by renowned tax expert \u003cstrong data-start=\"1702\" data-end=\"1719\"\u003eCA Kamal Garg\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp data-start=\"1721\" data-end=\"1746\"\u003e✔ Published by \u003cstrong data-start=\"1736\" data-end=\"1746\"\u003eBharat\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp data-start=\"1748\" data-end=\"1792\"\u003e✔ Practical approach to Risk Based Tax Audit\u003c\/p\u003e\n\u003cp data-start=\"1794\" data-end=\"1854\"\u003e✔ Focus on audit planning, risk assessment and documentation\u003c\/p\u003e\n\u003cp data-start=\"1856\" data-end=\"1915\"\u003e✔ Useful for professional practice and statutory compliance\u003c\/p\u003e\n\u003cp data-start=\"1917\" data-end=\"1983\"\u003e✔ Covers internal controls, tax compliance and assurance reporting\u003c\/p\u003e\n\u003cp data-start=\"1985\" data-end=\"2033\"\u003e✔ Suitable for CA, CS, CMA and tax professionals\u003c\/p\u003e\n\u003cp data-start=\"2035\" data-end=\"2058\"\u003e✔ \u003cstrong data-start=\"2037\" data-end=\"2058\"\u003ePaperback Edition\u003c\/strong\u003e\u003c\/p\u003e\n\u003chr data-start=\"2060\" data-end=\"2063\"\u003e\n\u003ch1 data-section-id=\"3mcwec\" data-start=\"2065\" data-end=\"2091\"\u003eWHAT THIS BOOK COVERS\u003c\/h1\u003e\n\u003ch3 data-section-id=\"1c8d0o5\" data-start=\"2093\" data-end=\"2113\"\u003eIncome Tax Audit\u003c\/h3\u003e\n\u003cul data-start=\"2115\" data-end=\"2272\"\u003e\n\u003cli data-section-id=\"4u43m1\" data-start=\"2115\" data-end=\"2157\"\u003eSection 44AB of the Income Tax Act, 1961\u003c\/li\u003e\n\u003cli data-section-id=\"1etxs2c\" data-start=\"2158\" data-end=\"2179\"\u003eTax Audit Framework\u003c\/li\u003e\n\u003cli data-section-id=\"141a81i\" data-start=\"2180\" data-end=\"2202\"\u003eTax Audit Procedures\u003c\/li\u003e\n\u003cli data-section-id=\"118dejb\" data-start=\"2203\" data-end=\"2224\"\u003eAudit Documentation\u003c\/li\u003e\n\u003cli data-section-id=\"13bcqfa\" data-start=\"2225\" data-end=\"2246\"\u003eTax Audit Reporting\u003c\/li\u003e\n\u003cli data-section-id=\"1comkft\" data-start=\"2247\" data-end=\"2272\"\u003eCompliance Requirements\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch3 data-section-id=\"1m5dq7o\" data-start=\"2274\" data-end=\"2294\"\u003eRisk-Based Audit\u003c\/h3\u003e\n\u003cul data-start=\"2296\" data-end=\"2461\"\u003e\n\u003cli data-section-id=\"14a1b4i\" data-start=\"2296\" data-end=\"2324\"\u003eRisk Assessment Techniques\u003c\/li\u003e\n\u003cli data-section-id=\"ix2veg\" data-start=\"2325\" data-end=\"2341\"\u003eAudit Planning\u003c\/li\u003e\n\u003cli data-section-id=\"fwi4cv\" data-start=\"2342\" data-end=\"2377\"\u003eIdentification of High-Risk Areas\u003c\/li\u003e\n\u003cli data-section-id=\"1dhmawu\" data-start=\"2378\" data-end=\"2407\"\u003eInternal Control Evaluation\u003c\/li\u003e\n\u003cli data-section-id=\"jhkj5d\" data-start=\"2408\" data-end=\"2432\"\u003eMateriality Assessment\u003c\/li\u003e\n\u003cli data-section-id=\"8ib8t1\" data-start=\"2433\" data-end=\"2461\"\u003eRisk Mitigation Strategies\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch3 data-section-id=\"1ih9j86\" data-start=\"2463\" data-end=\"2481\"\u003eTax Compliance\u003c\/h3\u003e\n\u003cul data-start=\"2483\" data-end=\"2644\"\u003e\n\u003cli data-section-id=\"uw5pyz\" data-start=\"2483\" data-end=\"2506\"\u003eIncome Tax Compliance\u003c\/li\u003e\n\u003cli data-section-id=\"ysavdc\" data-start=\"2507\" data-end=\"2539\"\u003eBooks of Accounts Verification\u003c\/li\u003e\n\u003cli data-section-id=\"1x46pwe\" data-start=\"2540\" data-end=\"2568\"\u003eFinancial Statement Review\u003c\/li\u003e\n\u003cli data-section-id=\"1adptdt\" data-start=\"2569\" data-end=\"2591\"\u003eAudit Working Papers\u003c\/li\u003e\n\u003cli data-section-id=\"82srse\" data-start=\"2592\" data-end=\"2613\"\u003eReporting Standards\u003c\/li\u003e\n\u003cli data-section-id=\"2ot8e5\" data-start=\"2614\" data-end=\"2644\"\u003eStatutory Audit Coordination\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch3 data-section-id=\"h4wbg6\" data-start=\"2646\" data-end=\"2671\"\u003eProfessional Practice\u003c\/h3\u003e\n\u003cul data-start=\"2673\" data-end=\"2853\"\u003e\n\u003cli data-section-id=\"1q2juu9\" data-start=\"2673\" data-end=\"2701\"\u003ePractical Audit Checklists\u003c\/li\u003e\n\u003cli data-section-id=\"1vd80vm\" data-start=\"2702\" data-end=\"2727\"\u003eDocumentation Standards\u003c\/li\u003e\n\u003cli data-section-id=\"3me6rz\" data-start=\"2728\" data-end=\"2747\"\u003eCompliance Review\u003c\/li\u003e\n\u003cli data-section-id=\"14s7c9i\" data-start=\"2748\" data-end=\"2767\"\u003eReporting Formats\u003c\/li\u003e\n\u003cli data-section-id=\"1081rat\" data-start=\"2768\" data-end=\"2801\"\u003eBest Practices for Tax Auditors\u003c\/li\u003e\n\u003cli data-section-id=\"wu43d3\" data-start=\"2802\" data-end=\"2853\"\u003eProfessional Guidance for Assessment Year 2026–27\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr data-start=\"2855\" data-end=\"2858\"\u003e\n\u003ch1 data-section-id=\"1607mqw\" data-start=\"2860\" data-end=\"2889\"\u003eWHO SHOULD BUY THIS BOOK\u003c\/h1\u003e\n\u003cul data-start=\"2891\" data-end=\"3127\"\u003e\n\u003cli data-section-id=\"qzj4ns\" data-start=\"2891\" data-end=\"2919\"\u003eChartered Accountants (CA)\u003c\/li\u003e\n\u003cli data-section-id=\"25ufz0\" data-start=\"2920\" data-end=\"2939\"\u003eCA Final Students\u003c\/li\u003e\n\u003cli data-section-id=\"1gbfz9g\" data-start=\"2940\" data-end=\"2966\"\u003eCompany Secretaries (CS)\u003c\/li\u003e\n\u003cli data-section-id=\"1weolkh\" data-start=\"2967\" data-end=\"3004\"\u003eCost \u0026amp; Management Accountants (CMA)\u003c\/li\u003e\n\u003cli data-section-id=\"1byno41\" data-start=\"3005\" data-end=\"3022\"\u003eTax Consultants\u003c\/li\u003e\n\u003cli data-section-id=\"my0mbk\" data-start=\"3023\" data-end=\"3042\"\u003eTax Practitioners\u003c\/li\u003e\n\u003cli data-section-id=\"1q2t7b0\" data-start=\"3043\" data-end=\"3063\"\u003eStatutory Auditors\u003c\/li\u003e\n\u003cli data-section-id=\"1wt7tzg\" data-start=\"3064\" data-end=\"3083\"\u003eInternal Auditors\u003c\/li\u003e\n\u003cli data-section-id=\"17zrqrc\" data-start=\"3084\" data-end=\"3107\"\u003eFinance Professionals\u003c\/li\u003e\n\u003cli data-section-id=\"17obvv3\" data-start=\"3108\" data-end=\"3127\"\u003eCommerce Students\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr data-start=\"3129\" data-end=\"3132\"\u003e\n\u003ch1 data-section-id=\"1kosu3q\" data-start=\"3134\" data-end=\"3164\"\u003eWHY THIS BOOK IS VALUABLE\u003c\/h1\u003e\n\u003cul data-start=\"3166\" data-end=\"3573\"\u003e\n\u003cli data-section-id=\"zx346p\" data-start=\"3166\" data-end=\"3222\"\u003eExplains the latest risk-based approach to tax audits.\u003c\/li\u003e\n\u003cli data-section-id=\"1vp60w\" data-start=\"3223\" data-end=\"3284\"\u003eCovers practical implementation of Section 44AB provisions.\u003c\/li\u003e\n\u003cli data-section-id=\"1eevi3s\" data-start=\"3285\" data-end=\"3330\"\u003eHelps improve audit quality and compliance.\u003c\/li\u003e\n\u003cli data-section-id=\"3rpn4y\" data-start=\"3331\" data-end=\"3390\"\u003eProvides structured guidance for professional tax audits.\u003c\/li\u003e\n\u003cli data-section-id=\"14bcx0q\" data-start=\"3391\" data-end=\"3453\"\u003eSimplifies complex audit procedures with practical insights.\u003c\/li\u003e\n\u003cli data-section-id=\"h1mtuq\" data-start=\"3454\" data-end=\"3499\"\u003eAuthored by an experienced taxation expert.\u003c\/li\u003e\n\u003cli data-section-id=\"1miyqu9\" data-start=\"3500\" data-end=\"3538\"\u003eUpdated for Assessment Year 2026–27.\u003c\/li\u003e\n\u003cli data-section-id=\"191whlh\" data-start=\"3539\" data-end=\"3573\"\u003eTrusted publication from Bharat.\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr data-start=\"3575\" data-end=\"3578\"\u003e\n\u003ch1 data-section-id=\"1ngixeo\" data-start=\"3580\" data-end=\"3601\"\u003ePRODUCT DETAILS\u003c\/h1\u003e\n\u003cdiv class=\"TyagGW_tableContainer\"\u003e\n\u003cdiv class=\"group TyagGW_tableWrapper flex flex-col-reverse w-fit\" tabindex=\"-1\"\u003e\n\u003ctable data-start=\"3603\" data-end=\"3992\" class=\"w-fit min-w-(--thread-content-width)\" style=\"width: 100%; height: 215.532px;\"\u003e\n\u003cthead data-start=\"3603\" data-end=\"3626\"\u003e\n\u003ctr data-start=\"3603\" data-end=\"3626\" style=\"height: 19.5938px;\"\u003e\n\u003cth data-start=\"3603\" data-end=\"3615\" data-col-size=\"sm\" class=\"last:pe-10\" style=\"width: 31.0646%; height: 19.5938px;\"\u003eAttribute\u003c\/th\u003e\n\u003cth data-start=\"3615\" data-end=\"3626\" data-col-size=\"sm\" class=\"last:pe-10\" style=\"width: 66.0577%; height: 19.5938px;\"\u003eDetails\u003c\/th\u003e\n\u003c\/tr\u003e\n\u003c\/thead\u003e\n\u003ctbody data-start=\"3653\" data-end=\"3992\"\u003e\n\u003ctr data-start=\"3653\" data-end=\"3694\" style=\"height: 19.5938px;\"\u003e\n\u003ctd data-start=\"3653\" data-end=\"3661\" data-col-size=\"sm\" style=\"width: 31.0646%; height: 19.5938px;\"\u003eTitle\u003c\/td\u003e\n\u003ctd data-start=\"3661\" data-end=\"3694\" data-col-size=\"sm\" style=\"width: 66.0577%; height: 19.5938px;\"\u003eBharat's Risk Based Tax Audit\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"3695\" data-end=\"3721\" style=\"height: 19.5938px;\"\u003e\n\u003ctd data-start=\"3695\" data-end=\"3704\" data-col-size=\"sm\" style=\"width: 31.0646%; height: 19.5938px;\"\u003eAuthor\u003c\/td\u003e\n\u003ctd data-start=\"3704\" data-end=\"3721\" data-col-size=\"sm\" style=\"width: 66.0577%; height: 19.5938px;\"\u003eCA Kamal Garg\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"3722\" data-end=\"3744\" style=\"height: 19.5938px;\"\u003e\n\u003ctd data-start=\"3722\" data-end=\"3734\" data-col-size=\"sm\" style=\"width: 31.0646%; height: 19.5938px;\"\u003ePublisher\u003c\/td\u003e\n\u003ctd data-start=\"3734\" data-end=\"3744\" data-col-size=\"sm\" style=\"width: 66.0577%; height: 19.5938px;\"\u003eBharat\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"3745\" data-end=\"3767\" style=\"height: 19.5938px;\"\u003e\n\u003ctd data-start=\"3745\" data-end=\"3756\" data-col-size=\"sm\" style=\"width: 31.0646%; height: 19.5938px;\"\u003eLanguage\u003c\/td\u003e\n\u003ctd data-start=\"3756\" data-end=\"3767\" data-col-size=\"sm\" style=\"width: 66.0577%; height: 19.5938px;\"\u003eEnglish\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"3768\" data-end=\"3794\" style=\"height: 19.5938px;\"\u003e\n\u003ctd data-start=\"3768\" data-end=\"3778\" data-col-size=\"sm\" style=\"width: 31.0646%; height: 19.5938px;\"\u003eEdition\u003c\/td\u003e\n\u003ctd data-start=\"3778\" data-end=\"3794\" data-col-size=\"sm\" style=\"width: 66.0577%; height: 19.5938px;\"\u003e2026 Edition\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"3795\" data-end=\"3829\" style=\"height: 19.5938px;\"\u003e\n\u003ctd data-start=\"3795\" data-end=\"3813\" data-col-size=\"sm\" style=\"width: 31.0646%; height: 19.5938px;\"\u003eAssessment Year\u003c\/td\u003e\n\u003ctd data-start=\"3813\" data-end=\"3829\" data-col-size=\"sm\" style=\"width: 66.0577%; height: 19.5938px;\"\u003eA.Y. 2026–27\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"3830\" data-end=\"3852\" style=\"height: 19.5938px;\"\u003e\n\u003ctd data-start=\"3830\" data-end=\"3839\" data-col-size=\"sm\" style=\"width: 31.0646%; height: 19.5938px;\"\u003eFormat\u003c\/td\u003e\n\u003ctd data-start=\"3839\" data-end=\"3852\" data-col-size=\"sm\" style=\"width: 66.0577%; height: 19.5938px;\"\u003ePaperback\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"3853\" data-end=\"3908\" style=\"height: 19.5938px;\"\u003e\n\u003ctd data-start=\"3853\" data-end=\"3870\" data-col-size=\"sm\" style=\"width: 31.0646%; height: 19.5938px;\"\u003eApplicable Law\u003c\/td\u003e\n\u003ctd data-start=\"3870\" data-end=\"3908\" data-col-size=\"sm\" style=\"width: 66.0577%; height: 19.5938px;\"\u003eSection 44AB, Income Tax Act, 1961\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"3909\" data-end=\"3945\" style=\"height: 19.5938px;\"\u003e\n\u003ctd data-start=\"3909\" data-end=\"3919\" data-col-size=\"sm\" style=\"width: 31.0646%; height: 19.5938px;\"\u003eSubject\u003c\/td\u003e\n\u003ctd data-col-size=\"sm\" data-start=\"3919\" data-end=\"3945\" style=\"width: 66.0577%; height: 19.5938px;\"\u003eTax Audit \u0026amp; Income Tax\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"3946\" data-end=\"3992\" style=\"height: 19.5938px;\"\u003e\n\u003ctd data-start=\"3946\" data-end=\"3957\" data-col-size=\"sm\" style=\"width: 31.0646%; height: 19.5938px;\"\u003eCategory\u003c\/td\u003e\n\u003ctd data-start=\"3957\" data-end=\"3992\" data-col-size=\"sm\" style=\"width: 66.0577%; height: 19.5938px;\"\u003eProfessional Taxation Reference\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003chr data-start=\"3994\" data-end=\"3997\"\u003e\n\u003ch1 data-section-id=\"102eibw\" data-start=\"3999\" data-end=\"4013\"\u003eBENEFITS\u003c\/h1\u003e\n\u003cp data-start=\"4015\" data-end=\"4056\"\u003e✅ Master Risk Based Tax Audit methodology\u003c\/p\u003e\n\u003cp data-start=\"4058\" data-end=\"4100\"\u003e✅ Improve tax audit planning and execution\u003c\/p\u003e\n\u003cp data-start=\"4102\" data-end=\"4144\"\u003e✅ Strengthen compliance under Section 44AB\u003c\/p\u003e\n\u003cp data-start=\"4146\" data-end=\"4188\"\u003e✅ Enhance professional audit documentation\u003c\/p\u003e\n\u003cp data-start=\"4190\" data-end=\"4240\"\u003e✅ Reduce audit risks through structured assessment\u003c\/p\u003e\n\u003cp data-start=\"4242\" data-end=\"4284\"\u003e✅ Stay updated for Assessment Year 2026–27\u003c\/p\u003e\n\u003cp data-start=\"4286\" data-end=\"4333\"\u003e✅ Ideal reference for professional tax practice\u003c\/p\u003e\n\u003chr data-start=\"4335\" data-end=\"4338\"\u003e\n\u003ch1 data-section-id=\"7tfcgc\" data-start=\"4340\" data-end=\"4360\"\u003eCALL TO ACTION\u003c\/h1\u003e\n\u003cp data-start=\"4362\" data-end=\"4728\"\u003e\u003cstrong data-start=\"4362\" data-end=\"4728\"\u003eUpgrade 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.\u003c\/strong\u003e\u003c\/p\u003e","brand":"Lawpustak.com","offers":[{"title":"Default Title","offer_id":45242923483159,"sku":"RISK-BASED-TAX-AUDIT-S.CHAND","price":1079.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0580\/7259\/6503\/files\/SoldByLawPustak_248x248px_-2026-06-23T121521.249.jpg?v=1782370997","url":"https:\/\/www.lawpustak.com\/products\/bharat-risk-based-tax-audit-guide-ay-2026-27-ca-kamal-garg","provider":"Lawpustak.com","version":"1.0","type":"link"}