Tax Audit FY 2025-26 | Practical Guide for Tax Professionals

Tax Audit is not just about knowing the provisions. The real challenge is applying them correctly while reviewing books, identifying reporting requirements and deciding what actually needs to be reported.

This practical guide is designed to bridge that gap.

Instead of simply reproducing the provisions, the guide focuses on how Tax Audit requirements translate into actual reporting and professional work.

What this guide focuses on:

✓ Tax Audit applicability including special and presumptive taxation cases
✓ Clause-by-clause practical understanding
✓ What needs to be examined before reporting
✓ What information should be obtained from the assessee
✓ Practical reporting considerations
✓ Common issues and areas requiring professional judgement
✓ Current-year considerations for FY 2025-26
✓ Practical examples wherever relevant

Designed to be a working reference & not just another compilation of provisions.