HT Bureau
GUWAHATI, Oct 5: The Guwahati Branch of the Eastern India Regional Council (EIRC) of The Institute of Chartered Accountants of India (ICAI) organised a seminar on “Tax Audit” on October 4, 2025, at ICAI Bhawan, Guwahati. The event was held under the aegis of the Direct Taxes Committee of ICAI, drawing enthusiastic participation from members across the region.
The seminar focused on critical aspects of tax audit, especially in light of significant amendments to Form 3CD for the current Assessment Year. Tax Audit, introduced through the Finance Act, 1984 under Section 44AB of the Income Tax Act, 1961, mandates audit reports in specified formats such as Forms 3CA, 3CB, and 3CD for businesses and professionals crossing prescribed turnover or gross receipt limits. Over the years, Forms 3CD has undergone major revisions, notably in 1999, 2004, 2006, and 2013. For AY 2025–26, 12 clauses of the form have been amended.
Related Posts:
The inaugural session featured dignitaries from the Direct Taxes Committee — CA Piyush Chhajed (Chairman), CA Vishnu Kumar Agarwal (Vice Chairman), and CA Ravi Kumar Patwa (Program Director, CCM Eastern Region) who shared their messages and extended best wishes for the seminar’s success. Branch Chairperson CA Raginee Goyal delivered the welcome address, providing context for the discussions ahead.
The technical sessions were conducted by renowned speakers. CA Manoj Kumar presented on “Important Check Points for Finalisation of Tax Audit Report,” highlighting key reporting areas and practical challenges. CA Ajay Kumar Agarwala led a session on “Important Clauses of Form 3CD for AY 2025–26,” offering detailed insights into the latest amendments and their implications for compliance.
The programme was successfully coordinated under the leadership of CA Raginee Goyal (Chairperson), CA Jay Prakash Gupta (Secretary), and CA Nitika Bagaria (CPE Chairperson). The seminar concluded with a vote of thanks, acknowledging the efforts of the organising team and the active participation of members.
