The Institute of Chartered Accountants of India (“ICAI”) has issued a revised Guidance note on Tax Audit under Section 44AB of the Income-tax Act, 1961 (“the IT Act”) for the Assessment Year (“AY”) 2022-23.
(Effective for the AY 2022-23 and subject to amendments made by law, judiciary or administration, for the subsequent assessment years)
The Complete Guidance note can be accessed at: https://a2z-bucket.s3.ap-south-1.amazonaws.com/wp-content/uploads/2022/08/GN-44AB-DTC-19-8-22-fINAL.pdf
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