Guidance Note on Tax Audit

The Institute of Chartered Accountants has released a Guidance Note on Tax Audit under section 44AB of the Income Tax Act, 1961 (Revised 2014 Edition).

Recently in July, 2014 the CBDT amended the formats of tax audit reports, thereby expanding the scope of audit tremendously. The Direct Taxes Committee of the Institute of Chartered Accountants of India has come out with the Seventh edition of Guidance Note not only for ready reference by Chartered Accountants but also by assessing officers and in various judicial forums. 

Full Text of Guidance Note:
https://drive.google.com/file/d/0B1rRav-P4-8JdnVfS3YtOXhyZVk/edit?usp=sharing