Section 44AB of the Income Tax Act stipulates provisions pertaining to the tax audit under the Income Tax Audit. A tax audit is conducted to ensure that the taxpayer has properly maintained the books of accounts and other records, and they truly reflect the income of the taxpayer. Moreover, it is intended to verify whether the assessee has complied with various requirements like filing of income tax returns, accurate specification of claim and income tax deductions, etc. In short, tax audit is a measure which is initiated to curb fraudulent tax practices. Tax audit must be carried out by a practising chartered accountant. This article is a detailed account on section 44AB, which deals with tax audit.