Tax Audit 2025 Clause-by-Clause Analysis Step-by-Step Guide to Tax Audit Filing Welcome to your ultimate guide on Tax Audit for AY 2025-26! In this video, we break down the Tax Audit process clause by clause, covering Form 3CA, 3CB & 3CD with practical insights, updated provisions, and expert commentary. ✅ What you'll learn: Who needs a Tax Audit under Section 44AB (updated limits for businesses & professionals) Detailed walkthrough of each clause in Form 3CD MSME reporting changes, digital transaction thresholds, and new disclosures Common mistakes, qualification language, and audit documentation tips Real-world case studies and ICAI guidance note highlights 📌 Whether you're a Chartered Accountant, tax practitioner, or finance student, this video simplifies complex audit requirements into actionable steps. 🎯 Timestamps & Highlights: Clause 1–12: Basic particulars & accounting methods Clause 15–19: Depreciation, payments, and disallowances Clause 22–26: MSME payments, Section 43B(h), and buyback reporting Clause 36B: New disclosures and deleted clauses Judicial pronouncements and audit report formats Don’t forget to like, share, and subscribe for more compliance insights, audit walkthroughs, and strategic tax content. #TaxAudit2025 #Form3CD #Section44AB #IncomeTaxIndia #CharteredAccountant #MSMECompliance #TaxAuditGuide #FinanceProfessionals #AuditReport #AY2025_26 Tax Audit 2025 Income Tax Audit AY 2025-26 Form 3CD Clause by Clause Section 44AB Tax Audit How to do Tax Audit Tax Audit Filing Guide Chartered Accountant India MSME Reporting Form 3CD Tax Audit Checklist ICAI Guidance Note Tax Audit Form 3CA 3CB 3CD Explained Clause 22 MSME Compliance AY 2025-26 Income Tax Changes Tax Audit for Professionals Audit Report Format India Tax Audit Disallowances Clause 15 to 19 Analysis Section 43B(h) MSME Tax Audit Mistakes to Avoid Digital Transactions Audit Disclaimer 1. General Information Only: The content provided on this channel, CA Nitin Bansal, is for informational and educational purposes only. While I strive to share accurate, up-to-date, and reliable information regarding MCA form fillings, company-related forms, GST audits, tax audits, and technical issues related to MCA, the information shared should not be considered as legal, financial, or professional advice. 2. No Professional or Legal Relationship: Watching my videos, subscribing to this channel, or engaging with the content does not establish a professional-client relationship. If you require professional assistance tailored to your specific situation, please consult a qualified Chartered Accountant, lawyer, or relevant expert before making any decisions. 3. Accuracy and Completeness: I make every effort to ensure that the information shared is accurate and up to date; however, laws, regulations, and procedures may change over time. I am not responsible for any errors, omissions, or outdated information. Viewers should verify details with official sources like the Ministry of Corporate Affairs (MCA), the Goods and Services Tax (GST) portal, or other regulatory authorities. 4. No Liability: I am not liable for any losses, damages, or consequences arising from the use or misuse of the information provided in my videos. Any actions taken based on my content are at your own risk. 5. Third-Party Links & References: This channel may include links to third-party websites, tools, or resources. These are provided for convenience only, and I do not endorse or take responsibility for their content, accuracy, or reliability. 6. Copyright & Fair Use: All content on this channel, including videos, thumbnails, descriptions, and any associated materials, is my original work unless stated otherwise. Unauthorized reproduction, distribution, or re-uploading of my content without permission is strictly prohibited. Any use of third-party material follows fair-use principles for educational purposes. 7. Opinions Are My Own: Any opinions expressed in my videos are my personal views and do not reflect the official stance of any company, organization, or regulatory body. By watching my videos, subscribing to this channel, or engaging with my content, you acknowledge and agree to this disclaimer. For business inquiries, you can contact me at: 📧 Email: [email protected] 📢 Subscribe now to stay informed and updated with the latest insights!