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The Fiscal Laws Committee of the Institute will soon initiate the process of revision of the publication “Issues on Tax Audit” and would also bring out a new publication “Issues on Fringe Benefit tax”. The objective of the Committee behind this revision is to provide additional/ revised guidance to the members in respect of issues relating tax audit report under section 44AB of the Income-tax Act,1961 and also in respect of reporting on the requirements of Annexure II to Form No.3CD relating to FBT.
In view of the above, the members are requested to send in the issues/ difficulties being faced by them in complying with the various clauses of Form No.3CD and its Annexures so that the same may be considered while preparing the above publications. Members are also welcome to send their views on such aspects, which they feel require further elucidation, or need to be done away with. Views/ suggestions on improvement of the publication are also welcome.
The last date for sending comments/views is June 30, 2007. The comments/ views can either be sent to the following address or emailed at;
The Secretary,
Fiscal Laws Committee
The Institute of Chartered Accountants of India
ICAI Bhawan
C – 1, Sector – 1,
NOIDA – 201 301
The ultimate disposal of the views/ comments so received is at the sole discretion of the Fiscal Laws Committee. The Committee also does not undertake to communicate individually to the commentators as to how their comments were dealt with.
Unless otherwise specifically mentioned by the respondents, their communication(s) to the Committee in the above context will be considered as a matter of public records.

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