Risk Based Tax Audit | For A.Y. 2026-27 | Risk Assessment | Internal Control | Tax Compliance | Assurance & Reporting

Risk Based Tax Audit u/s 44AB of Income Tax Act, 1961 by CA Kamal Garg is a practical professional guide that introduces a structured risk-oriented approach to conducting tax audits for Assessment Year 2026-27. The book comprehensively covers the entire tax audit lifecycle, including audit planning, risk assessment, materiality, internal controls, audit documentation, audit evidence, reporting requirements under Forms 3CA, 3CB and 3CD, sector-specific risks, quality management, peer review, and standard operating procedures. It helps tax professionals strengthen compliance review mechanisms, improve audit quality, and perform tax audits with greater efficiency, consistency, and professional judgment.