11 October 2015
You may ask your auditee to provide schedule of expenses (for account heads such legal & professional, rent, commission, salaries etc) with an analysis that Tax deducted items and tax not deducted items with reasons for non deduction of tax. So, that your job will be simplified and the auditee is in a better position to provide such information with ease and convenience.
Such details may be filed properly as audit working file.
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