Section 44AB of the Income Tax Act contains provisions related to tax audits. The purpose of a tax audit is to ensure that a taxpayer has maintained accurate books of accounts and records that correctly represent their income. Additionally, it aims to verify whether the taxpayer has adhered to various requirements, such as filing income tax returns and accurately specifying claims and deductions. In essence, a tax audit is a preventive measure designed to detect and prevent fraudulent tax practices. Tax audits are conducted by practicing chartered accountants. This article provides a comprehensive overview of Section 44AB, which governs tax audits.