General Instructions

(To be read in conjunction with the Checklist)

1. This document is a joint effort of the Direct Taxes Committee and the Taxation Audit Quality Review Board of
ICAI. This checklist is designed to assist the members in enhancing the quality of tax audit under section
44AB of the Income tax Act, 1961. This document is only recommendatory in nature.

2. This checklist has been broadly based on the text of the Guidance Note on Tax Audit under section 44AB of
the Income