A very good presentation on Tax audit issues
It covers Following subjects
1.Turnover/Gross Receipts meaning for various types of assessee
-In case of a day trader/speculator
-In case of security derivatives transactions
-In case of commodity derivatives transactions
-In case of a clearing & forwarding agent
-In case of a multimodal transport operator
-In case of travel agent, where no commission is payable by airlines
-In case of an advertising agency booking space
-In case of a construction contractor
-In Case of Partner of Partnership firm
2.Tax Audit in case of Charitable Trust
3.Format of Report & Accounts
4.Important clauses, section & guidance notes of institute
5.Clause 17(a) - Software –Capital or Revenue Expenditure?
6.Clause 17(f) & 27 – TDS r.w.s. 40(a)(ia)
7.CBDT Instruction No.9/2008 dated 31.7.2008
Just click here to download: http://www.mediafire.com/download.php?xwmnowee1zk
(This are the materials provided at the lecture meeting in BCA'S seminar)
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