CBDT’s Proposed Common ITR Form: Exposure Draft for Comments
The Central Board of Direct Taxes (CBDT) has published/ notified an exposure draft of the proposed Common Income Tax Return (ITR) Form, likely to be applicable from AY 2023-24, …
Tag: Exposure Drafts
ICAI’s Guidance Note (2022) on Transfer Pricing Report u/s 92E of Income Tax
The ICAI has released the Guidance Note (2022) on Transfer Pricing Reports under Section 92E of the Income-Tax Act of 1961, which integrates amendments made by the Finance Act …
Social Audit Standards (SASs) of ICAI: Exposure Draft for Comments
The Sustainability Reporting Standards Board of ICAI has published an exposure draft of the “Compendium of 16 Social Audit Standards (SASs)”, in line with the SEBI Notification dt. 25/07/2022 …
ICAI Notifies Draft CA Amendment Regulations 2022
Council of the ICAI has released a draft set of proposed amendments in certain clauses of the Chartered Accountants (CA) Regulations, 1988, for review and comments/ suggestions for taking …
Exposure Drafts of Revised Accounting Standards of ICAI
ICAI has decided to revise the Accounting Standards applicable to entities to which Ind AS are not applicable and has accordingly issued the Exposure Drafts of various Revised Accounting …
ICAI’s Guidance Note on Accounting for Hydropower Industry: Exposure Draft for Comments
Research Committee of ICAI has invited comments/ suggestions on Exposure Draft of the ‘Guidance Note on Accounting for Hydropower Industry‘, latest by 27/01/2022 via post or email at [email protected] …
ICAI’s Revised Definition of Internal Audit
Revised definition of the term ‘Internal Audit’ as per para 3 of the ICAI’s Framework Governing Internal Audits, is as under: “Internal audit provides independent assurance on the effectiveness …
CBDT’s Draft ICDS 11 on “Real Estate Transactions”
The CBDT has issued draft “Income Computation and Disclosure Standard XI (ICDS 11) on Real Estate Transactions” for comments/ suggestions from stakeholders. The scope of this ICDS shall be …