𝐈𝐂𝐀𝐈 𝐆𝐮𝐢𝐝𝐚𝐧𝐜𝐞 𝐍𝐨𝐭𝐞𝐬 𝟐𝟎𝟐𝟑 𝐰𝐚𝐬 𝐑𝐞𝐥𝐞𝐚𝐬𝐞𝐝 𝐰𝐢𝐭𝐡 𝐔𝐩𝐝𝐚𝐭𝐞𝐝 𝐓𝐚𝐱 𝐀𝐮𝐝𝐢𝐭 𝐑𝐞𝐩𝐨𝐫𝐭 𝐟𝐨𝐫 𝐀𝐘 𝟐𝟎𝟐𝟑-𝟐𝟒
In order to help members discharging their obligation in context of audit matters, ICAI time to time realeases guidance notes and updations for the same.
These guidance notes provide a comprehensive roadmap that leads businesses to navigate all the complexities that is available in systematic and informed manner and according restructure audit procedures too.
As per the secret sources, these notes considered all the updates and amendment as need to be part for updated finance act by way of form 3CA/CB/CD.
From time to time direct taxes committee has comes up with an update that need to be a part as for the purpose of amendment as involved in recent finance act.