India Audit Lens
Review schedules and disclosures; understand the hidden tax boundary
Schedules & Disclosures tests imported books for enabled accounting-standard disclosure matters and can capture exceptions to Findings. The separate engagement Income Tax examination tab exists in code but is…
By India Audit Lens product team · Updated 2026-07-17
Review an enabled disclosure standard
Confirm that trial balance and ledger data are imported and classified. Open Examination → Schedules & Disclosures. Select an applicable tab:
Prior-Period (AS 5) Provisions & Contingencies (AS 29) Tax Accounts (AS 22) PPE & Depreciation Construction (AS 7) Amalgamation (AS 14)
Read the conclusion/banner and the enabled/not-enabled/not-applicable state. Search the exception list and click a row to inspect evidence, why it matters and suggested next steps. Verify the accounting framework and transaction/event applicability before concluding. Select supported items and click Capture selected or Capture all to Findings. Confirm the N in Findings indicator and trace the captured matter through its review.
AS 7 and AS 14 are conditional on the underlying engagement/event. A not-applicable state can be correct. A disabled/not-enabled state means the firm feature switch is off; it is not evidence that the engagement has no disclosure issue.
Run an enabled agent review
PPE/Depreciation and Amalgamation may be presented as enabled agent panels.
Open the relevant tab and read its feature status. If enabled, click Run Agent once. Wait for the latest run to complete. Review conclusion, context, indicators and supporting evidence. Capture findings only when Artifact State indicates findings are present. Retain the agent label and review limitations in any exported/manual narrative.
The agent reads source data and produces a review workpaper; it does not post accounting entries or alter the financial statements. The engagement team remains responsible for completeness, classification, evidence and disclosure conclusions.
Hidden engagement Income Tax tab
The route handling and component remain in the code, but the corresponding sidebar navigation is commented out. It is therefore classified Hidden and is not a supported user-manual workflow.
Do not teach users to modify URLs or use deep links to expose it. Do not publish a production screenshot for this inventory unit. Do not rely on its agent panels for the engagement conclusion unless the product owner formally enables and requalifies the surface. For income-tax return work, use Returns → ITR and follow the documented computation, review, engine-export and portal hand-off boundaries. For tax-audit/MAT/AMT or other tax work, use only the corresponding published, enabled workspace after its own readiness and capability checks.
This boundary prevents documentation from turning a dormant/internal code path into an implied supported feature.
Expected result
Each applicable enabled standard is reviewed, evidence-backed exceptions are captured, disabled or not-applicable states are interpreted correctly, and no user is directed into the hidden Income Tax engagement route.