Clarification by ICAI regarding applicability of SA 700 on Tax - TopicsExpress

Clarification by ICAI regarding applicability of SA 700 on Tax Audit Report under Section 44AB of The Income-Tax Act, 1961: Considering the fact that all tax audit reports are now mandatorily required to be filed online and that the format of tax audit report is prescribed by the Central Government, the Council in its 325th meeting held from 1st June to 3rd June, 2013 decided to defer the applicability of SA-700 (Revised) on the tax audit report under section 44AB of the Income-tax Act,1961 by one year i.e. the requirements of SA-700(Revised) are not applicable for tax audit reports filed up to 31st March, 2014. ICAI is further taking up the matter with the appropriate authorities so that suitable changes can be brought in the forms relating to tax audit. Admin - NIKHIL THAKKAR

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