A Desk Tax Audit is a basic review conducted by the tax authority from their office. It typically involves checking the accuracy of submitted tax returns and supporting documents, focusing on specific areas or discrepancies without the need for an in-person visit.

A Limited Tax Audit is more focused than a desk audit, targeting specific issues, transactions, or accounts. The tax authority may request additional documentation or clarification on particular items. This type of audit may involve some interaction with the taxpayer but is not as extensive as a comprehensive audit.

A Comprehensive Tax Audit is an in-depth examination of a taxpayer’s entire financial records. It involves a thorough review of all relevant documents, transactions, and accounting practices. This audit is the most extensive and may include site visits, interviews, and detailed scrutiny to ensure full compliance with tax laws.