Certificate course on Tax Audit & E-filing (HINDI MEDIUM)

DAY – 1

Applicability of Tax Audit

• Legal framework of Section 44AB
• Turnover threshold analysis
• Presumptive scheme vs Tax Audit
• Professionals, companies, LLPs: who needs audit?
• Penalty provisions and latest amendments

DAY – 2

Clause-by-Clause Analysis of Form 3CA/3CB/3CD – Part 1

• Detailed explanation of first set of clauses
• Comparison of 3CA vs 3CB usage
• Disclosure mistakes commonly made by CAs
• Case studies and departmental queries
• Practical tips and formats

DAY – 3

Clause-by-Clause Analysis of Form 3CA/3CB/3CD – Part 2

• Detailed explanation of remaining clauses
• Continuation of clause-by-clause dissection
• Reporting insights and formats
• Practical challenges and solutions

DAY – 4

Quick Tour of ICAI Guidance Note

• Latest 2023 GN on Tax Audit
• Mandatory reporting vs recommendatory
• Areas where discretion is allowed
• Implications of non-compliance with GN
• Illustrative examples and references

DAY – 5

Ethical Issues & ICAI Restrictions

• Code of Ethics applicable for tax auditors
• Restrictions on number of audits
• Rotation rules and networking
• Peer review & audit documentation
• Filing checklist and client communication

DAY – 6

How to Do Smart Tax Audit Using AI
Tools

• Automating 3CD clause filling using AI
• AI checklists for compliance review
• Data consistency validation using bots
• Demo of CAuditBot or similar AI tools
• Smart reporting & client delivery automation

📌 Note: No class will be held on Sunday