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Exposure Draft of Revised 'Guidance Note on Tax Audit under section 44AB of the Income-tax Act, 1961' for Public Comments
July, 06th 2022

Direct Taxes Committee (DTC)
The Institute of Chartered Accountants of India
5th July 2022

Sub: Exposure Draft of Revised ‘Guidance Note on Tax Audit under section 44AB of the Income-tax Act, 1961’ for Public Comments

The Exposure Draft of Revised ‘Guidance Note on Tax Audit under section 44AB of the Income-tax Act, 1961’, has been issued by the Direct Taxes Committee for comments. The Exposure Draft can be accessed at the link https://resource.cdn.icai.org/70897dtc56864ed.pdf

The DTC has decided to issue guidance note on tax audit for each assessment year separately.



This Guidance Note is for the audits to be conducted for Assessment Year 2022-23. Therefore, law relevant to this year has been discussed. This has helped in containing size of the Guidance Note.

If you desire to supplement any point with any latest case law of any High Court or the Supreme Court. Any other suggestion for improvement is welcome.

The comments on the above mentioned Exposure Draft may be sent in the following format at dtc.suggestions@icai.in latest by July 20, 2022.

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