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section 44aa

Section 44aa specifies that certain categories of individuals or businesses require tax audits by a chartered accountant in order to ensure compliance with the laws and to keep fraudulent tax practices in check.

GST Audit

A GST audit is an examination of a taxpayer's financial records and transactions to ensure they comply with the Goods and Services Tax (GST) laws and regulations. The audit is conducted by a tax authority and can be either desk-based or on-site. The audit typically involves a review of the taxpayer's GST returns, accounting records, and other relevant documentation to verify the accuracy of the reported GST liability and input tax credit claims.

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