The guidelines for a company or other entity's tax audit are laid out in Section 44AB of the Income-tax Act of 1961. The purpose of the tax audit is to make sure the taxpayer has supplied correct and comprehensive information about his income, deductions, and taxes. An accountant who is chartered is required to conduct this. The organisation is required to keep accurate books of accounts, which a Chartered Accountant will audit. The Income Tax Act of 1961's norms and regulations must be followed by the books of accounts.
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